Seeks to amend Notification No 9/2017-Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 56th GST Council. - Exemptions on supply of services under IGST Act

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....TEGRATED TAX (RATE) New Delhi, the 17th September, 2025 G.S.R. 667 (E). - In exercise of the powers conferred by sub-sections (3) and (4) of section 5, sub-section (1) of section 6 and section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Gov....

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.... (ii) local delivery services provided through an Electronic Commerce Operator."; (ii) after serial number 37B and the entries relating thereto, the following serial numbers and entries relating thereto shall be inserted, namely: - (1) (2) (3) (4) (5) "37C Heading 9971 Services of life insurance business provided by an insurer to the insured, where the insured is....

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....and family of the said individual. b. For the purposes of (a) above, family shall include all individuals insured as family in the contract of insurance. Nil Nil 37E Heading 9971 Reinsurance of the insurance services specified in serial numbers 37C and 37D. Nil Nil"; (b) in paragraph 2, (i) for clause (ze), the following shall be substituted, name....

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....employer-employee relationship exists between the master/group policyholder and the members of the group in accordance with the applicable laws; b. Non employer- employee groups, where a clearly evident relationship exists between the master/group policyholder and the members of the group, for services/ activities other than insurance."; (iii) after clause (zg), the following cla....