https://www.taxtmi.com/caselaws?id=430757 The AAAR, Telangana ruled on GST exemption eligibility for Hyderabad Metropolitan Water Supply and Sewerage Board. The authority held that medical insurance premiums for employees and families are not exempt as they lack direct relation to water supply/sewerage functions under Article 243W. However, vehicle insurance for water/sewerage transport vehicles qualifies for exemption under Entry 3 of Notification 12/2017. Post-amendment effective 01-01-2022, which omitted "Governmental Authority" from the notification, all services to the applicant became taxable, losing exemption eligibility. en-us Wed, 02 Nov 2022 00:00:00 +0530 Thu, 10 Apr 2025 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430757 The AAAR, Telangana ruled on GST exemption eligibility for Hyderabad Metropolitan Water Supply and Sewerage Board. The authority held that medical insurance premiums for employees and families are not exempt as they lack direct relation to water supply/sewerage functions under Article 243W. However, vehicle insurance for water/sewerage transport vehicles qualifies for exemption under Entry 3 of Notification 12/2017. Post-amendment effective 01-01-2022, which omitted "Governmental Authority" from the notification, all services to the applicant became taxable, losing exemption eligibility. Case-Laws GST Wed, 02 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430757