TaxTMI 
TaxTMI 
2025 (7) TMI 536
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....ns of the KSGST Act, Rules and the Notifications issued there under. 3. The issues on which advance ruling sought are stated above. 4. Contentions of the Applicant: 4.1. The applicant vide letter No. KSID/Audit/Au2/7887/17 dated 27/07/2023 informed that all the insurance services rendered by Kerala State Insurance Department (General Insurance and Life Insurance business) are exempted from GST. The applicant submitted the details showing the tax exemption of the services provided by the department as follows: Serial No. Description Advance Ruling sought for Current status 1. Insurance services under General Insurance Business Exemption from GST Exempted from GST vide letter No. C. No. IV 16.09.2017 GST dated....
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....artment has to be discharged by the recipients of service, who are business entities. If the recipients are not business entities, then the service is covered by exemption under Sl. No. 6 of Notification No.9/2017 Integrated tax (Rate) dated 28.06.2017. 4.3. The Additional Chief Secretary, Finance Department vide letter No. Estt. D2/200/2017/ Fin dated 01/02/2020 informed them that as per SRO No. 371/2017 Sl. No. 6, the life insurance services such as SLI and GIS provided by the State Government are exempted from GST. The applicant states that the Additional Chief Secretary Finance Department vide letter No. Estt. D2/200/2017/ Fin dated 07/06/2021 directed the Insurance Department to apply for Advance Ruling u/s 97 of the GST Act for get....
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....ation and requested to issue the ruling on the basis of the submissions made in the application. 7. Discussion and conclusion. 7.1. The issue was examined in detail. The question is admissible under sub-section (2) of section 97 of the CGST Act. The questions to be clarified are about the applicability of GST on the insurance services offered by the Government Insurance Department to the employees of State Government and the possibility of cancellation of their GST registration. 7.2. The first issue to be decided is whether the services provided by the Government Insurance Department to the employees of the State Government are exempted from GST or not. The exemption from GST to the services provided by the Government is contained ....
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....tside 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 the services that are provided by the Government Insurance Department to the employees of State Government are exempted from GST under the entry except any other services covered under entries (a) to (c) provided to business entities." 7.4. Now it is to be decided whether the department has to continue GST registration or not. Sub-section (1) of section 22 of the CGST Act provides that every supplier shall be liable to be registered under CGST Act from where he makes a taxable supply of goods or services ....
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....who is required to collect tax at source under section 52; (xi) every person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person; (xia) every person supplying online money gaming from a place outside India to a person in India; and (xii) such other person or class of persons as may be notified by the Government on the recommendations of the Council. 7.6. Section 23 of the CGST Act also provides that persons not liable for registration; (1) The following persons shall not be liable to registration, namely :- (a) any person engaged exclusively in the business of supplying goods or services or both....