Classification of Supply — The Applicant introduced parental insurance scheme for employees’ parents by which the Applicant initially pays the entire premium along with taxes to the insurance company. The insurance company issues the premium receipt in the name of the Applicant.  In case of the employees who opt for the parental insurance scheme, the Applicant recovers 50 per cent of the premium in one to three instalments from the salaries and the balance 50 per cent amount is borne by the Applicant. Now, the Applicant sought Advance ruling “Whether recovery of 50% of Parental Health Insurance Premium from employees, amounts to supply of service under Section 7 of the Central Goods and Service Tax Act, 2017?” The Authority ruled out that aforesaid does not amounts to “supply of service” under Section 7 of the CGST Act, 2017. — Jotun India Pvt. Ltd., In Re… [2019] 17 TAXLOK.COM 025 (AAR-Maharashtra)