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of <h1>GST exempt for life insurance provided by government group insurance fund to uniformed maritime service personnel under 2018 notification</h1> Services of life insurance provided or agreed to be provided by a government group insurance fund to personnel of a uniformed maritime service under central government group insurance schemes are exempt from GST. The term 'life insurance business' for this purpose is defined as per the statutory definition in the Insurance Act. This exemption was introduced by a 2018 integrated tax notification amending the schedules.
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