AAR | GST Exempt on Govt. Insurance Services to State Employees

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  • Last Updated on 5 August, 2025

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GST exemption for government services AAR Kerala ruling Government Insurance Department GST

Case Details: Kerala State Government Insurance Department, In re - [2025] 176 taxmann.com 854 (AAR - KERALA)

Judiciary and Counsel Details

  • SMT. GAYATHRI P.G. and ABDUL LATHEEF K. , Member
  • Smt. Bushra S. Deepa, Deputy Director for the Appellant.

Fact of the Case

The applicant, a department under the State Government, sought a ruling on whether services provided by the Government Insurance Department to employees of the State Government are exempt from GST. The applicant submitted that such services fall within the scope of Entry No. 6 of Notification No. 12/2017-Central Tax (Rate), dated 28-06-2017, which exempts services provided by the Central Government, State Government, Union territory, or local authority. The matter was accordingly placed before the Authority for Advance Ruling (AAR), Kerala.

AAR Held

The AAR, Kerala held that services provided by the Government Insurance Department to employees of the State Government are exempted from GST by virtue of Entry No. 6 of Notification No. 12/2017-Central Tax (Rate), dated 28-06-2017, as amended from time to time.

List Of Cases Referred To

 

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied