United India Insurance Company Limited ., In re
Date: May 30, 2024
Subject Matter
No GST on Health Insurance Services Provided to Government Employees where premium is paid by the Government
Summary
The case law involves an applicant seeking a ruling on whether their health insurance services provided to the Tamil Nadu State Government are exempted from GST under the Notification No. 12/2017- Central Tax (Rate) dated 28th June 2017. The applican…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU M/s. United India Insurance Company Limited, No. 24, United India Insurance, 1st Floor, Whites Road, Royapettah, Chennai – 600 014 (hereinafter called as ‘the Applicant’) is engaged in the business of providing all kinds of general insurance including health. They are registered under the GST Acts with GSTIN:…