TMI BlogSupply of service or not - The activity undertaken by the applicant like providing of mediclaim policy...Supply of service or not - The activity undertaken by the applicant like providing of mediclaim policy for the employees and their parents (parents of the employees) through the insurance company neither satisfies conditions of section 7 to be held as “supply of service” (in the instant case, insurance service) nor is it covered under the term “business” of section 2(17) of CGST ACT 2017. Hence, we find that the applicant is not rendering any services of health insurance to their employees' pare..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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