https://www.taxtmi.com/article/detailed?id=15736 The court examined whether health insurance procured through the Indian Banks' Association for serving and retired bank employees qualifies as an individual policy for GST exemption, finding that collective bargaining, large-scale coverage, reduced underwriting and the pre-existing employment relationship demonstrate a genuine group policy; the exemption's Explanation is unambiguous in limiting relief to individual contracts, requiring a strict interpretation that excludes such group arrangements. en-us Fri, 16 Jan 2026 08:07:42 +0530 Fri, 16 Jan 2026 08:07:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15736 The court examined whether health insurance procured through the Indian Banks' Association for serving and retired bank employees qualifies as an individual policy for GST exemption, finding that collective bargaining, large-scale coverage, reduced underwriting and the pre-existing employment relationship demonstrate a genuine group policy; the exemption's Explanation is unambiguous in limiting relief to individual contracts, requiring a strict interpretation that excludes such group arrangements. Articles Goods and Services Tax - GST Fri, 16 Jan 2026 08:07:42 +0530 https://www.taxtmi.com/article/detailed?id=15736