Medical Insurance premium for employees, pensioners & their family members are taxable under GST

In re Hyderabad Metropolitan Water Supply And Sewerage Board (GST AAAR Telangana) No GST exemption to HMWSSB on Medical insurance premium for employees, pensioners & their family members The Telangana State Appellate Authority for Advance Ruling (“TAAAR“) in the case of M/s. Hyderabad Metropolitan Water Supply and Sewerage Board (Order in Appeal No. AAAR/12/2022) upheld the ruling passed by Advance Ruling Authority (“the AAR”) of not providing the benefit of exemption under entry no. 3 of the Notification 12/2017-Central Tax (Rate) dated June 28, 2017 (“Exemption Notification...