https://www.taxtmi.com/caselaws?id=774468 The AAR Kerala ruled that insurance services provided by the Government Insurance Department to State Government employees are exempted from GST under N/N. 12/2017-Central Tax (Rate) dated 28-06-2017, which generally exempts services by State/Central Government, except services to business entities under specific entries. Regarding GST registration cancellation, the AAR held that without a comprehensive list of all goods and services supplied by the department, it cannot determine registration requirements. However, if the applicant's entire business involves only GST-exempt supplies, registration under the GST Act would not be mandatory per Section 23 of the CGST Act. en-us Tue, 29 Oct 2024 00:00:00 +0530 Wed, 09 Jul 2025 08:50:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774468 The AAR Kerala ruled that insurance services provided by the Government Insurance Department to State Government employees are exempted from GST under N/N. 12/2017-Central Tax (Rate) dated 28-06-2017, which generally exempts services by State/Central Government, except services to business entities under specific entries. Regarding GST registration cancellation, the AAR held that without a comprehensive list of all goods and services supplied by the department, it cannot determine registration requirements. However, if the applicant's entire business involves only GST-exempt supplies, registration under the GST Act would not be mandatory per Section 23 of the CGST Act. Case-Laws GST Tue, 29 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774468