Life Insurance : The government has surprised those anticipating a decrease (exemption) in taxes on health and life insurance policies. In reality, the choice to lower the rate on life and health insurance premiums was delayed during the GST Councils’ council meeting.

Council postponed a decision regarding potential tax alterations

We would like to inform you that the reduction of GST on life and health insurance premiums has been a longstanding demand from the industries. This action will lessen the tax load for insurers and policyholders alike. Experts indicate that during its 55th meeting in Jaisalmer, led by Union Finance Minister Nirmala Sitharaman, the GST Council postponed a decision regarding potential tax alterations for insurance premiums.

GoM proposed a GST exemption on premiums for term life insurance policies

Media reports indicate that certain members suggested further discussion is required. The GoM is scheduled to convene once more in January. The GoM proposed a GST exemption on premiums for term life insurance policies. It was suggested to waive GST on health insurance premiums paid by senior citizens. For individuals who are not senior citizens, an exemption was suggested on health insurance premiums for policies up to Rs 5 lakh.

Another significant topic on the agenda

The current GST rate of 18 percent will remain in effect for policies that provide coverage exceeding Rs 5 lakh. The GST Council will continue to review the recommendations in its upcoming meeting, as additional technical details require resolution. Another significant topic on the agenda is whether to apply the 5% GST on delivery fees by food delivery services retroactively from 2022. Currently, we would like to inform you that food delivery companies are not required to pay GST on their delivery fees. Besides this, the GST Council is also expected to deliberate on the inclusion of aviation turbine fuel within the scope of GST.

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