Supply of service or not - The activity undertaken by the ...

November 13, 2021

Case Laws GST AAR

Supply of service or not - The activity undertaken by the applicant like providing of mediclaim policy for the employees and their parents (parents of the employees) through the insurance company neither satisfies conditions of section 7 to be held as “supply of service” (in the instant case, insurance service) nor is it covered under the term “business” of section 2(17) of CGST ACT 2017. Hence, we find that the applicant is not rendering any services of health insurance to their employees' parent and; hence, there is no supply of insurance services in the instant case of transaction between employer and employee. - Thus, the recovery of the Top Up Insurance/Parental Insurance Premium from employees does not amounts to “supply of service” - AAR

View Source

← Previous Next →

Supply of service or not - The activity undertaken by the ...

November 13, 2021

Case Laws GST AAR

You may also like:

Levy of IGST - services provided by the applicant to the entities located outside India - zero rated supply or not - As the services provided by the applicant are in the...

Charitable activities or not - GST on the amounts received in the form of Donation / Grants from various entities including Central Government and State Government - the...

The applicant entered into an agreement with the Central Hospital, South Eastern Railway to provide catering services by running the in-house kitchen, for which the...

Scope of supply - supply of goods or supply of services - printing text books, Lottery tickets, stationery items for State Government - All the activities as mentioned...

Classification of supply - Job work - supply of goods or supply of services - activity of Bus Body Building on the chassis - it is evident that the activity undertaken...

Classification of supply - supply of spraying services undertaken by the Applicant - services of spraying of agrochemicals provided by the applicant to the farmers - the...

Taxability under GST - pure service - activities of water distribution system/water supply services being undertaken by the applicant - the activity undertaken by the...

Classification of supply of services - intermediary services or not - It is very clear from the applicant's submissions that they are not providing any services on its...

Scope of supply - activities or services being provided by the University to its affiliated colleges and students - The services provided by the applicant to its...

Classification of supply - Works Contract Services or not - activities of supply installation, operation and maintenance of Greenfield Public Street Lighting System...

Exemption from GST - Pure Services - rendering Consulting Services for Programme Management and Accompanying Measures for implementation of Integrated Strom Water Drain...

Classification of services - hospitality industry services - Since the Applicant is raising separate invoices for the services supplied by him to AMSL, there is no...

Classification of supply - supply of service or not - activity of supply of food by the Applicant - Tariff/Service code - restaurant service or Outdoor Catering Service?...

This is a case regarding the applicability of GST exemption under Entry 3B of Notification No. 13/2017-CT (Rate) dated 28.06.2017 for services provided by the applicant...

Supply of goods or supply of services - supply of food items at GMUs (General Minor Units) at Railway Platforms which include only counter sale of packed food items,...

Quick Updates: