Case Law Details
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”) wherein the payment was made for medical insurance premium for employees, pensioners, and their family members.
Facts:
M/s. Hyderabad Metropolitan Water Supply and Sewerage Board (“the Appellant”) is a Board constituted under the provisions of Hyderabad Metropolitan Water supply and Sewerage Act, 1989 with the function and responsibility interalia including supplying of portable water and operations and management of water supply system.
Please become a member. If you are already a member, login here to access the full content.