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GST - Highlights / Catch Notes

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Exemption from GST - Agent - services provided under the scheme ...

GST

August 30, 2022

Exemption from GST - Agent - services provided under the scheme of Kudumbasree - compensation offered by the Department of Insurance of the Government of Kerala - 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 - AAR

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