{"id":74787,"date":"2026-01-10T13:59:36","date_gmt":"2026-01-10T08:29:36","guid":{"rendered":""},"modified":"2026-01-10T13:59:36","modified_gmt":"2026-01-10T08:29:36","slug":"gst-exemption-for-group-health-insurance-covering-members-under-notification-16-2025-denied-only-individual-policies-qualify-petitions-dismissed","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74787","title":{"rendered":"GST exemption for group health insurance covering members under Notification 16\/2025 denied; only individual policies qualify, petitions dismissed."},"content":{"rendered":"<p>GST exemption for group health insurance covering members under Notification 16\/2025 denied; only individual policies qualify, petitions dismissed.<br \/>Case-Laws<br \/>GST<br \/>Issue was whether GST exemption under Notification No. 16\/2025-Central Tax (Rate) applied to a group health insurance policy covering a large body of members. The court held that IRDAI (Health Insurance) Regulations, 2016 prohibit forming a group solely to obtain insurance and require an identifiable relationship between member<\/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\/highlights?id=95935\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST exemption for group health insurance covering members under Notification 16\/2025 denied; only individual policies qualify, petitions dismissed.Case-LawsGSTIssue was whether GST exemption under Notification No. 16\/2025-Central Tax (Rate) applied to a g<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74787","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74787","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=74787"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74787\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74787"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74787"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74787"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}