Services of general insurance business provided under following schemes – (a) Hut Insurance Scheme; (b) Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known as Integrated Rural Development Programme); (c) Scheme for Insurance of Tribals; (d) Janata Personal Accident Policy and Gramin Accident Policy; (e) Group Personal Accident Policy for Self-Employed Women; (f) Agricultural Pumpset and Failed Well Insurance; (g) premia collected on export credit insurance; (h) Restructured Weather Based Crop Insurance Scheme (RWCIS), approved by the Government of India and implemented by the Ministry of Agriculture; (i) Jan Arogya Bima Policy; (j) Pradhan Mantri Fasal Bima Yojana (PMFBY); (k) Pilot Scheme on Seed Crop Insurance; (l) Central Sector Scheme on Cattle Insurance; (m) Universal Health Insurance Scheme; (n) Rashtriya Swasthya Bima Yojana; (o) Coconut Palm Insurance Scheme; (p) Pradhan Mantri Suraksha Bima Yojna; (q) Niramaya Health Insurance Scheme implemented by the Trust constituted under the provisions of the National Trust for the Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999; (r) Bangla Shasya Bima. — GST rate 0%

As per Notification 12/2017 (amended by 16/2025), services of general insurance business provided under following schemes – (a) hut insurance scheme; (b) cattle insurance under swarnajaynti gram swarozgar yojna (earlier known as integrated rural development programme); (c) scheme for insurance of tribals; (d) janata personal accident policy and gramin accident policy; (e) group personal accident policy for self-employed women; (f) agricultural pumpset and failed well insurance; (g) premia collected on export credit insurance; (h) restructured weather based crop insurance scheme (rwcis), approved by the government of india and implemented by the ministry of agriculture; (i) jan arogya bima policy; (j) pradhan mantri fasal bima yojana (pmfby); (k) pilot scheme on seed crop insurance; (l) central sector scheme on cattle insurance; (m) universal health insurance scheme; (n) rashtriya swasthya bima yojana; (o) coconut palm insurance scheme; (p) pradhan mantri suraksha bima yojna; (q) niramaya health insurance scheme implemented by the trust constituted under the provisions of the national trust for the welfare of persons with autism, cerebral palsy, mental retardation and multiple disabilities act, 1999; (r) bangla shasya bima. classified under SAC Heading 9971 or Heading 9991 attracts 0% GST effective 22 September 2025. On an intra-state supply this is charged as 0% CGST plus 0% SGST; on an inter-state supply the full 0% is charged as IGST. This rate applies subject to the condition: Nil.