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2022 (8) TMI 1238 - AAR - GSTExemption from GST - Agent - services provided under the scheme of Kudumbasree - services offered on MOU for a scheme to provide Subscription-based benefit for compensation in the event of death to the members of the Kudumbasree which is State Government Agency - Kudumbasree is a mission for poverty eradication and women empowerment of the Government of Kerala - compensation offered by the Department of Insurance of the Government of Kerala - applicability of N/N. 12/2017 Central Tax (Rate) dated 28-06-2017 - HELD THAT:- In the instant case, the service is provided by the applicant; a Department of the State Government, which is administering various insurance and other benefit schemes of the Government of Kerala. On perusal of the MoU entered by the applicant with Kudumbasree, it is seen that Kudumbasree is collecting the annual subscription and paying to the applicant along with all the necessary information regarding the beneficiary /members and nominee in the specified format and in the event of death of the insured member the benefit is transferred to the member through Kudumbasree. From the MoU it is evident that Kudumbasree is acting only as an agent for the collection of premium and disbursal of benefit to its members and the service is provided by the applicant to the members. Hence the recipient of the services provided by the applicant is the individual members of Kudumbasree and accordingly the services are covered by the exemption under SI.No.6 of Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017 - thus GST is not applicable.
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