https://www.taxtmi.com/caselaws?id=423351 The AAR, Maharashtra ruled that services provided by Executive Council of Insurers (ECOI) and ombudsman officers to aggrieved persons with grievances against insurance companies constitute taxable supply of services under GST. The Authority held that resolving disputes between complainants and insurers amounts to service supply, with consideration paid by Life Insurance and General Insurance Councils satisfying the definition under CGST Act 2017. The activity falls within the definition of business despite not being for pecuniary benefit. The services are not specifically exempt under Notification No. 12/2017-CTR, making the amounts received from the Councils liable to GST. en-us Tue, 31 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423351 The AAR, Maharashtra ruled that services provided by Executive Council of Insurers (ECOI) and ombudsman officers to aggrieved persons with grievances against insurance companies constitute taxable supply of services under GST. The Authority held that resolving disputes between complainants and insurers amounts to service supply, with consideration paid by Life Insurance and General Insurance Councils satisfying the definition under CGST Act 2017. The activity falls within the definition of business despite not being for pecuniary benefit. The services are not specifically exempt under Notification No. 12/2017-CTR, making the amounts received from the Councils liable to GST. Case-Laws GST Tue, 31 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423351