GST on premium collected on behalf of Insurance Companies: AAR dismisses Application

In re Manipal Academy For Higher Education (AAR Karnataka);

Issue- Whether collections made by the applicant under Manipal Arogya Suraksha Scheme from public on behalf of the insurance companies are liable to levy of tax considering the fact that the same are made merely as a collecting agent and the applicant is not engaged in provision of services ?

Held- As The Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 19.02.2018 so The application filed by the Applicant for advance ruling is dismissed as withdrawn.

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