Heading 9971 or Heading 9991 - GST - Services - General Exemption from GST - CGST / UTGST / SGST / IGST

Services provided to the Central Government, State Government, Union territory under any insurance scheme for which total premium is paid by the Central Government, State Government, Union territory. Clarification Clarification on GST leviable on General Insurance policies provided by a State Government to employees of the State government/ Police personnel, employees of Electricity Department or students of colleges/ private schools etc. (a) where premium is paid by State Government and (b) where premium is paid by employees, students etc.? [ Circular No. 16/16/2017-GST dated 15.11.2017 ]