https://www.taxtmi.com/caselaws?id=784746 Whether GST exemption under Notification No. 16/2025-Central Tax (Rate) dated 17.9.2025 applied to a group health insurance policy was the dominant issue. The HC held that, under IRDAI (Health Insurance) Regulations, 2016, a group cannot be formed solely to procure insurance and must have an identifiable relationship between members and the group policyholder; issuance by a regulated insurer to a large, relationship-based group indicated compliance with these requirements. The policy arose from a bipartite settlement and collective bargaining through an association, evidencing a genuine group arrangement rather than individual coverage. Consequently, the notification was construed as exempting only individual policies, not such group policies, and the writ petitions were dismissed. en-us Thu, 08 Jan 2026 00:00:00 +0530 Sat, 10 Jan 2026 13:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784746 Whether GST exemption under Notification No. 16/2025-Central Tax (Rate) dated 17.9.2025 applied to a group health insurance policy was the dominant issue. The HC held that, under IRDAI (Health Insurance) Regulations, 2016, a group cannot be formed solely to procure insurance and must have an identifiable relationship between members and the group policyholder; issuance by a regulated insurer to a large, relationship-based group indicated compliance with these requirements. The policy arose from a bipartite settlement and collective bargaining through an association, evidencing a genuine group arrangement rather than individual coverage. Consequently, the notification was construed as exempting only individual policies, not such group policies, and the writ petitions were dismissed. Case-Laws GST Thu, 08 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784746