https://www.taxtmi.com/caselaws?id=799622 GST exemption applies to health insurance services supplied under MEDISEP Phase II for Clause A beneficiaries where the State Government is party to the insurance contract and pays the entire premium. As the person liable to pay consideration, the State Government is the recipient of the supply, while employees, pensioners and family members remain insured beneficiaries. The exemption for insurance services under a Government scheme does not require the Government to be the insured person or direct beneficiary, provided it bears the full premium in accordance with the contractual arrangement. en-us Mon, 17 Aug 2026 00:00:00 +0530 Thu, 24 Sep 2026 08:27:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799622 GST exemption applies to health insurance services supplied under MEDISEP Phase II for Clause A beneficiaries where the State Government is party to the insurance contract and pays the entire premium. As the person liable to pay consideration, the State Government is the recipient of the supply, while employees, pensioners and family members remain insured beneficiaries. The exemption for insurance services under a Government scheme does not require the Government to be the insured person or direct beneficiary, provided it bears the full premium in accordance with the contractual arrangement. Case-Laws GST Mon, 17 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799622