https://www.taxtmi.com/highlights?id=104118 Health insurance services supplied under MEDISEP Phase-II to Clause A beneficiaries qualify for GST exemption where the State Government pays the entire premium under the insurance scheme. The State Government is the recipient of the insurance service because it alone bears the premium liability; employees, pensioners and family members remain insured beneficiaries without changing that status. The exemption under Sl. No. 40 of Notification No. 12/2017-Central Tax (Rate) is not conditional on the Government being the insured person or receiving insurance benefits. Premium received for this exempt supply is not taxable, subject to continued full Government payment. The position excludes Clause B beneficiaries. en-us Thu, 24 Sep 2026 08:27:07 +0530 Thu, 24 Sep 2026 08:27:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104118 Health insurance services supplied under MEDISEP Phase-II to Clause A beneficiaries qualify for GST exemption where the State Government pays the entire premium under the insurance scheme. The State Government is the recipient of the insurance service because it alone bears the premium liability; employees, pensioners and family members remain insured beneficiaries without changing that status. The exemption under Sl. No. 40 of Notification No. 12/2017-Central Tax (Rate) is not conditional on the Government being the insured person or receiving insurance benefits. Premium received for this exempt supply is not taxable, subject to continued full Government payment. The position excludes Clause B beneficiaries. Highlights GST Thu, 24 Sep 2026 08:27:07 +0530 https://www.taxtmi.com/highlights?id=104118