9911796707
TMI Blog2022 (8) TMI 1238X X X X Extracts X X X X X X X X Extracts X X X X ..... ent, which is administering various insurance and other benefit schemes of the Government of Kerala. On perusal of the MoU entered by the applicant with Kudumbasree, it is seen that Kudumbasree is collecting the annual subscription and paying to the applicant along with all the necessary information regarding the beneficiary /members and nominee in the specified format and in the event of death of the insured member the benefit is transferred to the member through Kudumbasree. From the MoU it is evident that Kudumbasree is acting only as an agent for the collection of premium and disbursal of benefit to its members and the service is provided by the applicant to the members. Hence the recipient of the services provided by the applicant i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heme by MOU dated 28.01.2021 between the applicant and Kudumbasree Mission to provide 'Subscription-based benefit' for compensation in the event of death to the members of the 'Kudumbasree' which is a State Government Agency for an annual subscription of Rs. 146/- per member. The Kudumbasree will provide the consideration to the State Insurance Department with all the necessary information regarding the beneficiary /members and nominee in the specified format. The applicant shall maintain complete details of the members so that the services can be provided to the members in the best possible manner. The applicant shall transfer the benefits in force at the time when a member has paid subscription and is included in the list ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sation in the event of death to the members of Kudumbasree a mission for poverty eradication and women empowerment of the Government of Kerala by the Department of Insurance of the Government of Kerala. 7.2. The exemption from GST to the services provided by the Government is contained in entry at SI.No.6 of Notification No. 12/2017 Central Tax (Rate) dated 28-06-2017 which reads as follows; SI.No. Chapter, Section, Heading, Group or Service Code (Tariff) Description of Services Rate (per cent.) Condition 6 Chapter 99 Services by the Central Government, State Government, Union terri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y. 7.4. In the instant case, the service is provided by the applicant; a Department of the State Government, which is administering various insurance and other benefit schemes of the Government of Kerala. On perusal of the MoU entered by the applicant with Kudumbasree, it is seen that Kudumbasree is collecting the annual subscription and paying to the applicant along with all the necessary information regarding the beneficiary /members and nominee in the specified format and in the event of death of the insured member the benefit is transferred to the member through Kudumbasree. From the MoU it is evident that Kudumbasree is acting only as an agent for the collection of premium and disbursal of benefit to its members and the service is p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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