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    <title>2020 (1) TMI 1124 - AUTHORITY FOR ADVANCE RULING - UTTAR PRADESH</title>
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    <description>The Advance Ruling Authority held that the recovery of parental insurance premiums from employees by the applicant does not amount to a &quot;Supply of Service&quot; under GST laws. Therefore, the recovery of premiums for parental insurance is not considered a taxable supply, and GST paid on such amounts is not eligible for input tax credit. The ruling stands unless invalidated under the CGST Act provisions.</description>
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      <description>The Advance Ruling Authority held that the recovery of parental insurance premiums from employees by the applicant does not amount to a &quot;Supply of Service&quot; under GST laws. Therefore, the recovery of premiums for parental insurance is not considered a taxable supply, and GST paid on such amounts is not eligible for input tax credit. The ruling stands unless invalidated under the CGST Act provisions.</description>
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