TaxTMI 
TaxTMI 
TaxTMI 
2025 (7) TMI 536
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....fications 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 21.11.2017 (As per SI.No.6 of Notification No. 09/2017 Integ....
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....ties. 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 getting clarification regarding the tax liabilities of the services provided by the d....
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....ion. 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 in entry at Sl. No. 6 of Notification No. 12/2017 Central Tax (Rate) dated 28-06-2017, as amended ....
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....ve, 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 or both, if his aggregate turnover in a financial year exceeds 40 lakhs in case of exclusively engaged in the supply of goods or 20 lakhs in case of supply of services included....
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....on 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 that are not liable to tax or wholly exempt from tax under this Act or under the Integrated Goods and Services Tax Act; (b) an agriculturist, to the extent of supply of produce out of cultivation of land. (2) The Government may, on the recommendations of the Council, by notificatio....