Amend G.O.Ms.No.588, Revenue (Commercial Taxes-II) Department, dated 12.12.2017 to implement the recommendations of the 56th GST Council

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....cial Taxes-II) Department, dated 12.12.2017 to implement the recommendations of the 56th GST Council REVENUE (COMMERCIAL TAXES) DEPARTMENT G.O.Ms.No.351 Dated: 20.09.2025 NOTIFICATION In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Andhra Pradesh Goods and Services Tax A....

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....tor." (ii) after serial number 36B and the entries relating thereto, the following serial numbers and entries relating thereto shall be inserted, namely: - (1) (2) (3) (4) (5) "36C Heading 9971 Services of life insurance business provided by an insurer to the insured, where the insured is not a group. [Please refer to clause (zfb) in para 2] Explanation: For ....

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....mily shall include all individuals insured as family in the contract of insurance. Nil Nil 36E Heading 9971 Reinsurance of the insurance services specified in serial numbers 36C or 36D. Nil Nil (b) in paragraph 2, (i) for clause (ze), the following shall be substituted, namely: - "(ze)'goods transport agency' means any person who provides service in ....

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....bers 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 clause shall be inserted, namely: - "(zga) 'health insurance business' means the ....