E.P. Gopakumar Vs Union of India
Date: January 7, 2026
Subject Matter
Group Health Insurance Policies Not Exempt from GST; Exemption Limited to Individual Policies
Summary
The High Court has dismissed the writ petitions, holding that group health insurance policies for retired bank employees are not entitled to GST exemption. The Court found that the exemption under Notification No. 16/2025-Central Tax (Rate), G.S.R. 6…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT In all these cases, the petitioners are retired employees of various banks and the members of group health insurance policies issued by the National Insurance Company Limited. The common issue involved in these writ petitions is regarding the question as to whether the petitioners are entitled to the exemption from payment of GST for the premium…