ESI services exempt from GST - statutory welfare body supplies to insured persons treated as exempt under tariff headings. Services supplied by the Employees' State Insurance Corporation to persons covered under the Employees' State Insurance Act, 1948 are classified under Heading 9971 or Heading 9991 and attract a GST exemption, treating such services by this statutory welfare body to insured beneficiaries as exempt supplies under the applicable tariff headings.
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.
ESI services exempt from GST - statutory welfare body supplies to insured persons treated as exempt under tariff headings.
Services supplied by the Employees' State Insurance Corporation to persons covered under the Employees' State Insurance Act, 1948 are classified under Heading 9971 or Heading 9991 and attract a GST exemption, treating such services by this statutory welfare body to insured beneficiaries as exempt supplies under the applicable tariff headings.
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