GST exempt on insurance services by Kudumbasree on behalf of KSID

In re Kerala State Government Insurance Department (GST AAR Kerala) The issue to be decided is the applicability of GST on the insurance services offered under an MoU for a subscription-based benefit for compensation in the event of death to the members of Kudumbasree a mission for poverty eradication and women empowerment of the Government of Kerala by the Department of Insurance of the Government of Kerala. In the instant case, the service is provided by the applicant; a Department of the State Government, which is administering various insurance and other benefit schemes of the Government o...