This notification amends Notification No. 9/2017–Integrated Tax (Rate) to exempt services of life insurance and health insurance provided to individuals (non-group insurance), along with reinsurance of such services. It also clarifies exclusions relating to local delivery services provided through electronic commerce operators. The amendment provides targeted relief to individual policyholders.

Issued for earlier notification?
Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).