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        Heading 9971 or Heading 9991

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        Exemption from GST for specified general insurance services under designated government insurance schemes remains applicable. Exemption from GST applies to services of general insurance business provided under specified government schemes-including hut, cattle, tribal, personal and group accident, agricultural pumpset and failed well insurance, export credit insurance premia, weather-based and crop insurance programmes, targeted health and social insurance schemes and other centrally supported insurance initiatives-and the term 'general insurance business' is defined by reference to the General Insurance Business (Nationalisation) Act, 1972.
                          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.

                                Exemption from GST for specified general insurance services under designated government insurance schemes remains applicable.

                                Exemption from GST applies to services of general insurance business provided under specified government schemes-including hut, cattle, tribal, personal and group accident, agricultural pumpset and failed well insurance, export credit insurance premia, weather-based and crop insurance programmes, targeted health and social insurance schemes and other centrally supported insurance initiatives-and the term "general insurance business" is defined by reference to the General Insurance Business (Nationalisation) Act, 1972.


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