The Central Goods and Services Tax Act, 2017 · XXI — MISCELLANEOUS

Section 9. Activity of apportionment of co-insurance premium by the lead insurer to the co-insurer for the insu

In force · As amended up to 2026-08

4[9. Activity of apportionment of co-insurance premium by the lead insurer to the co-insurer for the insurance services jointly supplied by the lead insurer and the co-insurer to the insured in co-insurance agreements, subject to the condition that the lead insurer pays the central tax, the State tax, the Union territory tax and the integrated tax on the entire amount of premium paid by the insured.

Source: India Code