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    <title>Medical Insurance premium for employees, pensioners and their family members are taxable under GST</title>
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    <description>Exemption under Entry No. 3 applies only to services having a direct and proximate nexus with municipal functions; medical insurance for employees, pensioners and their families lacks that functional nexus and is therefore not covered, whereas insurance for vehicles used in water supply and sewerage operations may be exempt as directly related to entrusted municipal functions.</description>
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      <title>Medical Insurance premium for employees, pensioners and their family members are taxable under GST</title>
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      <description>Exemption under Entry No. 3 applies only to services having a direct and proximate nexus with municipal functions; medical insurance for employees, pensioners and their families lacks that functional nexus and is therefore not covered, whereas insurance for vehicles used in water supply and sewerage operations may be exempt as directly related to entrusted municipal functions.</description>
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