Insurance

Regularizing payment of GST on co-insurance premium apportioned by the lead insurer to the co-insurer and on ceding /re-insurance commission deducted from the reinsurance premium paid by the insurer to the reinsurer – Circular No. 244/01/2025-GST dated 28.01.2025

Circular No. 244/01/2025-GST F. No. CBIC-190354/2/2025-TO(TRU-II)-CBEC Government of India Ministry of Finance Department of Revenue (Tax Research Unit) North Block, New Delhi Dated the 28th of January, 2025 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Regularizing payment of

Regularizing payment of GST on co-insurance premium apportioned by the lead insurer to the co-insurer and on ceding /re-insurance commission deducted from the reinsurance premium paid by the insurer to the reinsurer – Circular No. 244/01/2025-GST dated 28.01.2025 Read Post »

Clarifications regarding applicability of GST on certain services – Circular No. 228/22/2024-GST dated 15.07.2024

Circular No. 228/22/2024-GST F. No. CBIC-190354/94/2024-TO(TRU-II)-CBEC Government of India Ministry of Finance Department of Revenue (Tax Research Unit) North Block, New Delhi Dated the 15th July, 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarifications regarding applicability of

Clarifications regarding applicability of GST on certain services – Circular No. 228/22/2024-GST dated 15.07.2024 Read Post »

Entitlement of ITC by the insurance companies on the expenses incurred for repair of motor vehicles in case of reimbursement mode of insurance claim settlement – Circular No. 217/11/2024-GST dated 26.06.2024

Circular No. 217/11/2024-GST F. No. CBIC-20001/4/2024-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing ***** North Block, New Delhi Dated the 26th June, 2024 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Directors

Entitlement of ITC by the insurance companies on the expenses incurred for repair of motor vehicles in case of reimbursement mode of insurance claim settlement – Circular No. 217/11/2024-GST dated 26.06.2024 Read Post »

Clarification on taxability of salvage/ wreck value earmarked in the claim assessment of the damage caused to the motor vehicle – Circular No. 215/09/2024-GST dated 26.06.2024

Circular No.-215/09/2024-GST F. No. CBIC-20001/4/2024-GST Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs GST Policy Wing ***** North Block, New Delhi Dated the 26th June, 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All)

Clarification on taxability of salvage/ wreck value earmarked in the claim assessment of the damage caused to the motor vehicle – Circular No. 215/09/2024-GST dated 26.06.2024 Read Post »

Clarification on the requirement of reversal of ITC in respect of the portion of the premium for Life Insurance Policies (LIC) which is not included in taxable value – Circular No. 214/08/2024-GST dated 26.06.2024

Circular No.-214/08/2024-GST F. No. CBIC-20001/4/2024-GST Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs GST Policy Wing ***** North Block, New Delhi Dated the 26th June, 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All)

Clarification on the requirement of reversal of ITC in respect of the portion of the premium for Life Insurance Policies (LIC) which is not included in taxable value – Circular No. 214/08/2024-GST dated 26.06.2024 Read Post »

Prescribing manner of filing an application for refund by unregistered persons – Circular No. 188/20/2022-GST dated 27.12.2022

Circular No. 188/20/2022-GST F. No. CBIC-20001/2/2022 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi Dated the 27th December, 2022 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Directors General

Prescribing manner of filing an application for refund by unregistered persons – Circular No. 188/20/2022-GST dated 27.12.2022 Read Post »

Clarification on No Claim Bonus allowed by the insurance company from the insurance premium and exemption from mandatory generation of e-invoices in terms of Notification No. 13/2020-CT – Circular No. 186/18/2022-GST dated 27.12.2022

Circular No. 186/18/2022-GST F. No. CBIC-20001/2/2022 – GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing New DelhiDated the 27th December, 2022 To,The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/Commissioners of Central Tax (All)The Principal Directors General/ Directors General (All) Madam/Sir, Subject: Clarification on various issue pertaining to GST-reg.

Clarification on No Claim Bonus allowed by the insurance company from the insurance premium and exemption from mandatory generation of e-invoices in terms of Notification No. 13/2020-CT – Circular No. 186/18/2022-GST dated 27.12.2022 Read Post »

Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020 – Central Tax dated 21st March, 2020 – Circular no. 146/02/2021-GST dated 23.02.2021

Circular no. 146/02/2021-GST F. No. CBEC-20/16/38/2020-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi Dated the 23rd February, 2021 To The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Directors General / Directors

Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020 – Central Tax dated 21st March, 2020 – Circular no. 146/02/2021-GST dated 23.02.2021 Read Post »

Clarifications regarding applicability of GST and availability of ITC in respect of certain services – Circular No. 16/16/2017-GST dated 15.11.2017

Circular No. 16/16/2017-GST F. No. 354/173/2017-TRUGovernment of IndiaMinistry of FinanceDepartment of RevenueTax research Unit**** North Block, New Delhi15th November 2017 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) /The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarifications regarding applicability of GST and availability of ITC in respect of

Clarifications regarding applicability of GST and availability of ITC in respect of certain services – Circular No. 16/16/2017-GST dated 15.11.2017 Read Post »

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