GST exemption for government funded insurance: exemption applies when the government pays the premium, not individual payers. GST exemption covers insurance services provided to Central, State or Union Territory governments under schemes where the total premium is paid by the government; the clarification contrasts this with situations where premiums are paid by employees, students or other beneficiaries and questions GST leviability in those cases.
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 for government funded insurance: exemption applies when the government pays the premium, not individual payers.
GST exemption covers insurance services provided to Central, State or Union Territory governments under schemes where the total premium is paid by the government; the clarification contrasts this with situations where premiums are paid by employees, students or other beneficiaries and questions GST leviability in those cases.
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