Hyderabad Metropolitan Water Supply And Sewerage Board ., In re

Date: November 2, 2022

Court: Appellate Authority for Advance Ruling
Bench: Telangana
Type: Advance Ruling
Judge(s)/Member(s): B V Sivanagakumari, Neetu Prasad
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Subject Matter

Medical insurance premium taken to provide health Insurance to the employees is not eligible for exemption. AAR ruling upheld.

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. In terms of Section 102 of the Telangana Goods and Services Tax Act, 2017 (TGST Act, 2017 or the Act), this Order may be amended by the Appellate authority so as to rectify any error apparent on the face of the record, if such error is noticed by the Appellate authority on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer or the applicant within a…

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