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GST - Highlights / Catch Notes

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Exemption from GST - Government entity or not - pure services or ...


Medical insurance premiums for employees and families not exempt from GST after Nov 2021 amendment to Notification 12/2017.

November 26, 2022

Case Laws     GST     AAAR

Exemption from GST - Government entity or not - pure services or not - Medical insurance premium taken to provide health Insurance to the employees, pensioners and their family members - from 18-11-2021, in view of the amendment mentioned, omitting the word ‘Government authority’, the services provided to the applicant are not eligible for exemption under Sl.No 3 of Notification no 12/2017 - AAAR

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