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GST liability on reinsurance service between 1st July 2017 and 26th July 2018 regularized on ‘as is where is’ basis
Case Law Details
- Case Name
- AXA France Vie-India Vs Union of India & Ors. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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AXA France Vie-India Vs Union of India & Ors. (Delhi High Court)
Delhi High Court held that all reinsurance services with respect to government insurance services were exempt from levy of GST with effect from 1st July 2017. Notably, GST liability on services between period 1st July 2017 and 26th July 2018 is regularized on ‘as is where is basis’.
Facts- The petitioner is a leading multinational insurance company which is also registered as a foreign reinsurance branch with the Insurance Regulatory and Development Authority of India. It also holds a registration issued by the Ministry o...
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