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        GST Exemption for General Insurance Services Under Schemes Like PMFBY and RSBY Defined by 1972 Act Amendments

        The a general exemption from GST for services related to the general insurance business under various schemes. These schemes include insurance for huts, cattle, tribals, personal accidents, self-employed women, agricultural equipment, export credit, crops, health, and more. Notable programs include the Pradhan Mantri Fasal Bima Yojana, Rashtriya Swasthya Bima Yojana, and Niramaya Health Insurance Scheme. The definition of "general insurance business" is consistent with the General Insurance Business (Nationalisation) Act, 1972. Amendments to these exemptions have been made through notifications in 2017 and 2019.

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