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<h1>ESI services exempt from GST - statutory welfare body supplies to insured persons treated as exempt under tariff headings.</h1> 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.