AAR | GST Exempt on Govt. Insurance Services to State Employees
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- Last Updated on 5 August, 2025
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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
- Kerala State Government Insurance Department, In re [2023] 146 taxmann.com 69 (AAR – KERALA) (para 4.1).
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