Hyderabad Metropolitan Water Supply And Sewerage Board ., In re

Date: June 3, 2022

Court: Authority for Advance Ruling
Bench: Telangana
Type: Advance Ruling
Judge(s)/Member(s): B. Raghu Kiran, S.V. Kasi Visweswara Rao
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Subject Matter

Medical insurance premium taken to provide health Insurance to the employees is not eligible for exemption

Exemption

Summary

1. Does Medical insurance premium taken to provide health Insurance to the employees, pensioners and their family members, eligible for exemption as mentioned in Entry No. 3 of the Notification Number 12/2017 – Central Tax (Rate), dt. 28th June…

1. M/s. Hyderabad Metropolitan Water Supply And Sewerage Board 1, 4, HMWSSB Buildings, Finance Wing, 1, Khairatabad, Hyderabad, Telangana, 500 004 (36AAALH0186J1Z3) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except f…

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