GST exemption on life insurance services for government group insurance schemes protects those services from integrated tax liability. GST exemption applies to life insurance services supplied or agreed to be supplied by a government-established group insurance fund to eligible personnel under Central Government group insurance schemes, with life insurance business given the meaning in the Insurance Act, 1938.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST exemption on life insurance services for government group insurance schemes protects those services from integrated tax liability.
GST exemption applies to life insurance services supplied or agreed to be supplied by a government-established group insurance fund to eligible personnel under Central Government group insurance schemes, with life insurance business given the meaning in the Insurance Act, 1938.
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