2022 (8) TMI 1238

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... to as KSGST Act) are the same except for certain provisions. Accordingly, a reference hereinafter to the provisions of the CGST Act, Rules and the notifications issued thereunder shall include a reference to the corresponding provisions of the KSGST Act, Rules and the notifications issued thereunder. 3. The applicant had requested an advance ruling on the following 3.1. Whether GST is applicable for the services offered on MOU for a scheme to provide 'Subscription-based benefit' for compensation in the event of death to the members of the 'Kudumbasree' which is State Government Agency. 4. Contentions of the applicant: 4.1. The applicant submits that they have introduced a scheme by MOU dated 28.01.2021 between the appli....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ending on the issue against the applicant. 6. Personal hearing 6.1. The applicant was afforded an opportunity for a personal hearing on 05.11.2021. The applicant reiterated the contentions made in the application and requested to issue a ruling based on the submissions made in the application. The applicant also submitted that they are filing some additional documents in support of their claim. 7. Discussion and Findings 7.1. The issue was examined in detail. The question is admissible under subsection (2) of section 97 of the Act. The issue to be decided is the applicability of GST on the insurance services offered under an MoU for a subscription-based benefit for compensation in the event of death to the members of Kudumbasree a missi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....han the Central Government, State Government, Union territory; 2. Services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; 3. Transport of goods or passengers; 4. Any service, other than services covered under entries (a) to (c) above, provided to business entities. Therefore, it follows that any service that is provided to a business entity is excluded from the exemption under the entry. 7.4. In the instant case, the service is provided by the applicant; a Department of the State Government, which is administering various insurance and other benefit schemes of the Government of Kerala. On perusal of the MoU entered by the applicant with Kudumbasree, it is seen that Kudumbasree is col....