Entitlement of ITC by Insurance Companies: Key Insights from Circular No. 217/11/2024-GST

2025-03-03 10:38:23 02March

02March

Entitlement of ITC by Insurance Companies: Key Insights from Circular No. 217/11/2024-GST

<h3>1. <strong>Modes of Insurance Claim Settlement</strong></h3><p><span>The circular distinguishes between two modes of insurance claim settlement:</span></p><ul><li><span><strong>Cashless Mode:</strong> The insurance company directly makes the payment of approved repair charges to the network garage.</span></li><li><span><strong>Reimbursement Mode:</strong> The insured first makes the payment to the non-network garage, and subsequently, the insurance company reimburses the insured for the approved repair/claim cost.</span></li></ul><h3>2. <strong>ITC Entitlement in Reimbursement Mode</strong></h3><p><span>The key issue addressed in the circular is the availability of ITC to insurance companies in the reimbursement mode of claim settlement. The clarifications are as follows:</span></p><ul><li><span>Insurance companies are entitled to avail ITC on the tax paid for repair services provided by garages in the reimbursement mode.</span></li><li><span>This entitlement is based on the fact that the insurance company is liable to make the payment for the approved repair services, making them the recipient of the said services as defined under Section 2(93) of the CGST Act.</span></li><li><span>The circular emphasizes that the insurance company remains responsible for the repair liability, even if the initial payment is made by the insured.</span></li></ul><h3>3. <strong>Extent of ITC Availability</strong></h3><p><span>The circular further clarifies the extent of ITC availability in different scenarios:</span></p><ul><li><span>If the invoice issued by the garage includes an amount in excess of the approved claim cost, the insurance company is entitled to ITC only to the extent of the approved claim cost reimbursed to the insured.</span></li><li><span>In cases where the garage issues two separate invoices, one for the insurance company (approved claim cost) and one for the insured (excess amount), the insurance company can avail ITC on the invoice issued to them.</span></li><li><span>ITC is not available to the insurance company if the invoice for the repair of the vehicle is not in the name of the insurance company, as per Section 16(2) of the CGST Act.</span></li></ul><h3>4. <strong>Uniformity in Implementation</strong></h3><p><span>The circular aims to ensure uniformity in the implementation of GST provisions across field formations by providing clear guidelines on the entitlement of ITC in the context of motor vehicle repair services in the reimbursement mode.</span> <a href="https://cms.plasament.com/storage/shubham-pathak/circular-no-217-11-2024.pdf">circular-no-217-11-2024</a><br> </p>

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2025-03-04 06:09:12
Key Highlights of Circular No. 222/16/2024-GST
2025-03-04 06:16:58
Key Highlights of Circular No. 223/17/2024-GST
2025-03-04 06:21:33
Key Highlights of Circular No. 233/27/2024-GST
2025-03-04 06:21:56
Key Highlights of Circular No. 224/18/2024-GST
2025-03-04 06:27:05
Key Highlights of Circular No. 225/19/2024-GST
2025-03-04 06:30:59
Key Highlights of Circular No. 226/20/2024-GST
2025-03-04 06:34:09
Key Highlights of Circular No. 227/21/2024-GST
2025-03-04 06:36:51
Key Highlights of Circular No. 234/28/2024-GST
2025-03-04 06:41:01
Circular No. 228/22/2024-GST: Clarifications on GST Applicability
2025-03-04 06:41:31
Circular No. 229/23/2024-GST: Clarifications on GST Rates & Classification
2025-03-04 06:44:13
Clarifying Provisions Under CGST Act: Circular No. 237/31/2024-GST
2025-03-04 06:47:07
Waiver of Interest and Penalty: Circular No. 238/32/2024-GST
2025-03-04 06:54:18
Key Highlights of Circular No. 235/29/2024-GST
2025-03-04 06:55:29
Key Highlights of Circular No. 236/30/2024-GST
2025-03-04 07:04:30
Amendments in Adjudication Process under Central Goods and Services Tax
2025-03-05 05:12:15
Clarifications on GST Applicability and ITC Availability
2025-03-05 05:20:17
Clarifications on GST Issues under Circular No. 48/22/2018-GST
2025-03-05 05:25:28
Clarifications on Refund Related Issues under GST
2025-03-05 05:37:57
Clarifications on Refund-Related Issues under GST
2025-03-05 05:48:33
Verification of Applications for Grant of New Registration
2025-03-05 08:05:14
Transfer of Input Tax Credit upon Sole Proprietor's Death
2025-03-05 08:22:54
Clarifications on Exercising Option to Pay Tax under Notification No. 2/2019-CT(R)
2025-03-05 08:35:31
GST Applicability on Seed Certification Tags
2025-03-05 08:45:26
GST Exemption on Upfront Amounts for Long-Term Lease of Plots
2025-03-05 08:49:42
Clarification on GST Applicability on Additional/Penal Interest
2025-03-05 09:09:14
Clarifications on Determination of Place of Supply in Certain Cases under GST
2025-03-05 09:54:12
Clarification on Tax Payment for Warehoused Goods (Circular No. 91/10/2019-GST)
2025-03-05 10:25:07
Processing of Refund Applications under GST
2025-03-05 10:37:15
Clarifications on Treatment of Secondary or Post-Sales Discounts under GST
2025-03-05 10:39:25
Refund of Taxes Paid on Inward Supply of Indigenous Goods by Retail Outlets at International Airports
2025-03-05 10:41:29
Clarifications on Supply of Information Technology Enabled Services (ITeS)
2025-03-05 10:43:27
Clarifications on Goods Sent/ Taken Out of India for Exhibition or Consignment
2025-03-05 10:45:54
GST on Monthly Subscription Charges by Residential Welfare Associations
2025-03-05 10:52:21
Eligibility to File Refund Application under GST for a Period with NIL Refund Claim
2025-03-05 10:59:16
Procedure to Claim Refund Subsequent to a Favourable Order
2025-03-05 11:04:51
Procedure for Procurement of Supplies from DTA by EOU, EHTP, STP, and BTP Units under Deemed Export Benefits
2025-03-05 11:27:39
Extension of Due Dates for Filing FORM GSTR-1 and GSTR-2
2025-03-05 11:32:19
Clarification on Refund of Unutilized Input Tax Credit for Exporters of Fabrics
2025-03-05 11:36:20
Clarification on Taxability of Custom Milling of Paddy
2025-03-08 05:30:01
Clarification on Inter-State Movement of Rigs, Tools, and Spares
2025-03-08 05:32:21
Clarification on Taxation of Art Supply by Artists
2025-03-08 05:34:16
Clarifications on Maintenance of Books of Accounts for Auctioning Tea, Coffee, and Rubber
2025-03-08 05:38:14
Manual Filing and Processing of Refund Claims under GST
2025-03-08 05:43:42
Clarification on Manual Filing of Applications for Advance Ruling and Appeals
2025-03-08 05:48:09
Filing of Returns under GST - Important Clarifications
2025-03-08 05:52:39
Clarifications on GST Levy for Various Services
2025-03-08 05:56:08
Clarifications Regarding GST on College Hostel Mess Fees
2025-03-08 05:58:07
Clarification on GST for Polybutylene Feedstock and LPG for Poly Iso Butylene Manufacturing
2025-03-08 06:00:48
Clarification on GST Rates for Supplies to Indian Railways
2025-03-08 06:04:03
Clarification on Proper Officers under CGST and IGST Acts
2025-03-08 06:07:52
Clarification on Input Tax Credit for Electronic Commerce Operators
2025-03-08 06:12:25
Clarification on Input Tax Credit for Ex-Works Contracts in the Automobile Sector
2025-03-08 06:14:53
Clarification on Place of Supply of Online Services
2025-03-08 06:18:47
Clarifications on GST Treatment of Vouchers
2025-03-08 06:21:05
Clarifications on Issues Related to Job Work
2025-03-08 06:23:12

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