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KERALA STATE GOVERNMENT INSURANCE DEPARTMENT
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

S. L. SREEPARVATHY
ABRAHAM RENN S
Pet. Counsel
Bushra S. Deepa
Res. Counsel
---

Petitioner / Applicant

KERALA STATE GOVERNMENT INSURANCE DEPARTMENT
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date Feb 18, 2022
Order No.

KER/130/2021

Citation

2022(2) TAXREPLY 6259
Original Order
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ORDER

1. The Kerala State Insurance Department [KSID] (hereinafter referred to as the applicant) is a Department of the Government of Kerala administering various insurance and other benefit schemes. 2. At the outset, it is clarified that the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the Kerala State Goods and Services Tax Act, 2017 (hereinafter referred to as KSGST Act) are the same except for certain provisions. Accordingly, a reference hereinafter to the provisions of the CGST Act, Rules and the notifications issued thereunder shall include a reference to the corresponding provisions of the KSGST Act, Rules and the notifications issued thereunder. 3. The applicant had requested an advance ruling on the following 3.1. Whether GST is applicable for the services offered on MOU for a scheme to provide 'Subscription-based benefit' for compensation in the event of death to the members of the 'Kudumbasree' ....

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