Amendment in Notification G.O.(P) No.73/2017/TAXES, dated the 30th June, 2017

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....he powers conferred by sub-section (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the State Goods and Services Act, 2017 (20 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do and on the recommendations of the Council, hereby makes the following further amendments in the notification of ....

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....g 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 the removal of doubts, it is hereby clarified that: a. This exemption shall apply to a contract of insurance where the insured is an individual, or an individual and family of the said individual. b. For the ....

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....raph 2, (i). for clause (ze), the following shall be substituted, namely: - "(ze)'goods transport agency' means any person who provides service in relation to transport of goods by road and issues a consignment note by whatever name called, but does not include i. an electronic commerce operator by whom the services of local delivery are provided, ii. an electronic co....

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....n insurance."; (iii). after clause (zg), the following clause shall be inserted, namely: - "(zga) 'health insurance business' means the effecting of contracts which provide for sickness benefits or medical, surgical or hospital expense benefits, whether in-patient or out-patient, travel cover and personal accident cover;". 2. This notification shall come into force with effect from ....