Life insurance services for military personnel under Group Insurance Schemes exempt from all types of GST.
Services related to life insurance provided by the Army, Naval, and Air Force Group Insurance Funds to their respective members under the Central Government's Group Insurance Schemes are exempt from GST, including CGST, UTGST, SGST, and IGST. The term "life insurance business" is defined as per clause (11) of section 2 of the Insurance Act, 1938.