Case Law Details
Case Name : In re Hyderabad Metropolitan Water Supply And Sewerage Board (GST AAR Telangana)
Appeal Number : TSAAR Order No. 28/2022
Date of Judgement/Order : 03/06/2022
Related Assessment Year :
Courts :
AAR Telangana Advance Rulings
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In re Hyderabad Metropolitan Water Supply And Sewerage Board (GST AAR Telangana)
Q1. Does Medical insurance premium taken to provide health Insurance to the employees, pensioners and their family members, eligible for exemption as mentioned in Entry No. 3 of the Notification Number 12/2017 – Central Tax (Rate), dt. 28th June, 2017.
A1. No.
Q2. Does Vehicle insurance Policy taken to provide Insurance to the vehicles owned by the Board, eligible for exemption as mentioned in Entry No. 3 of the Notification Number 12/2017 – Central Tax (Rate), dt. 28th June, 2017.
A2. Yes, if the vehicles are directly used for to provide services under Schedule XII of the Constitution.
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