2026-VIL-157-AAR
  1. Home
  2. 2026-VIL-157-AAR

SGST Advance Ruling Authority

GST – Kerala AAR - Health Insurance – Exemption under Sl. No. 40 of Notification No. 12/2017-Central Tax (Rate) – Applicant-insurance company selected by Government of Kerala to implement MEDISEP Phase-II covering State Government employees, pensioners and eligible family members – Government undertook to pay entire annual premium of Rs. 8,244/- per Beneficiary Family Unit – Whether health insurance services provided to Government of Kerala under MEDISEP Phase-II in respect of identified beneficiaries are covered under Sl. No. 40 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and therefore exempt from GST – HELD – The Sl. No. 40 exemption requires three conditions i.e. services provided to Central Government, State Government or Union Territory; services provided under insurance scheme; and total premium paid by government. The Notification does not stipulate that Government itself be insured person or receive insurance benefits or that scheme relate only to government property – The expression "any insurance scheme" is of wide amplitude not restricted to schemes covering government property - Government is solely liable to pay entire premium in respect of beneficiaries under contractual terms. Employees, pensioners and family members are insured beneficiaries whose identity does not undermine that insurance service is supplied to Government - Government of Kerala is recipient of service under Section 2(93) definition as it is liable to pay consideration - CBIC Circular No. 16/16/2017-GST supports that exemption applies where entire premium paid by government, identity of insured persons not determining factor - All conditions of Sl. No. 40 is satisfied; health insurance services exempt from GST subject to continued fulfillment of condition that entire premium remains payable by Government – Ordered accordingly
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Weekly Summary

VIL Video

GST & Customs updates: Sep'26
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?