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

Services of insurance provided by the Motor Vehicle Accident Fund, constituted under section 164B of the Motor Vehicles Act, 1988 (59 of 1988), against contributions made by insurers out of the premiums collected for third party insurance of motor vehicles. ************* Notes: As inserted by Notification No. 06/2025-Integrated Tax (Rate) dated 16-01-2025 .