Co-insurance premium and re-insurance commission not taxable under GST: Madras HC

Royal Sundaram General Insurance Co. Limited Vs Union of India (Madras High Court)

Madras High Court held that the co­insurance premium and re-insurance commission would not be considered as supply and hence not liable to pay GST. Thus, amount deposited by petitioners are entitled for refund.

Facts- The present writ petitions are filed under Article 226 of the Constitution of India. The issue involved in these writ petitions pertains to whether the Co-insurance premium and Reinsurance commission would be treated as supply or would be liable to pay the GST.<

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