https://www.taxtmi.com/caselaws?id=755133 The AAR-TN ruled that health insurance services provided to Tamil Nadu State Government are exempt from GST under Serial No. 40 of Notification 12/2017-Central Tax (Rate), as the total premium is paid by the government. The exemption extends to reinsurance services under Serial No. 36A of the same notification. Regarding input tax credit reversal, the AAR determined no specific ruling was required as the CGST Act 2017 and CGST Rules 2017 provide adequate provisions under Section 17(2) and Rule 42 for such reversals. en-us Thu, 30 May 2024 00:00:00 +0530 Wed, 07 May 2025 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755133 The AAR-TN ruled that health insurance services provided to Tamil Nadu State Government are exempt from GST under Serial No. 40 of Notification 12/2017-Central Tax (Rate), as the total premium is paid by the government. The exemption extends to reinsurance services under Serial No. 36A of the same notification. Regarding input tax credit reversal, the AAR determined no specific ruling was required as the CGST Act 2017 and CGST Rules 2017 provide adequate provisions under Section 17(2) and Rule 42 for such reversals. Case-Laws GST Thu, 30 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755133