Heading 9971 or Heading 9991
Services – Exemption from GST
GST
Services provided to the Central Government, State Government, Union territory under any insurance scheme for which total premium is paid by the Central Government, State Government, Union territory.
\nClarification
\n * Clarification on GST leviable on General Insurance policies provided by a State Government to employees of the State government\/ Police personnel, employees of Electricity Department or students of colleges\/ p<\/p>\n
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