Recovery of Top-Up Insurance / Parental Insurance Premium from Employees not covered under ‘Supply of Service’, No GST payable: AAR [Read Order]

The Maharashtra Authority of Advance Ruling (AAR) ruled that recovery of Top Up Insurance/Parental Insurance Premium from employees not covered under “supply of service”so no GST payable. The applicant, Tata Power Company Ltd. has an arrangement with New India Assurance Co. Ltd. for providing insurance cover for its employees, in pursuance of which, the insurance […]
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