{"id":10206,"date":"2018-01-28T14:53:00","date_gmt":"2018-01-28T09:23:00","guid":{"rendered":""},"modified":"2018-01-28T14:53:00","modified_gmt":"2018-01-28T09:23:00","slug":"heading-9971-or-heading-9991","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=10206","title":{"rendered":"Heading 9971 or Heading 9991"},"content":{"rendered":"<p>Heading 9971 or Heading 9991<br \/>Services &#8211; Exemption from GST<br \/>GST<br \/>Services by way of reinsurance of the insurance schemes specified in serial numbers 36 or 37&nbsp;37[or 41].<br \/>\n&nbsp;<br \/>\nDefinition<br \/>\n * In the Para 8.2&nbsp;As per the IRDAI (Re-insurance) Regulations, 2018, &#39;Retrocession&#39; means a re-insurance transaction whereby a part of assumed reinsured risk is further ceded to another Indian Insurer or a CBR (Cross Border Re-insurer).&nbsp;[&nbsp;See&nbsp;Circular No. 228\/22\/2024-G<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/schedules?id=10192\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Heading 9971 or Heading 9991Services &#8211; Exemption from GSTGSTServices by way of reinsurance of the insurance schemes specified in serial numbers 36 or 37&nbsp;37[or 41]. &nbsp; Definition * In the Para 8.2&nbsp;As per the IRDAI (Re-insurance) Regulations, 2018, &#39;Retrocession&#39; means a re-insurance transaction whereby a part of assumed reinsured risk is further ceded to another &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=10206\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Heading 9971 or Heading 9991&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-10206","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10206","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10206"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10206\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10206"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10206"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10206"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}