Examine the taxability of supplies in the following independent cases in terms of the relevant provisions of the CGST Act, 2017. Brief reason should…

(i) Services of health insurance business provided by an insurer to the insured, where the insured is not a group are exempt from GST.Further, this exemption is applicable to a contract of insurance where the insured is an individual, or an individual and family of the said individual. Family includes all individuals insured as family in the contract of insurance.Thus, services provided by Health & Bless Insurance Company to Mr. Krish Kinare and his family is exempt from GST. (ii) Supply of accommodation services having value of supply less than or equal to twenty thousand rupees per person per month provided that the accommodation service is supplied for a minimum continuous period of ninety days is exempt from GST.Thus, supply of accommodation services provided by A1 Hotels having value of supply equal to twenty thousand rupees per month to a MBBS student, Mr. Pranav Sachdeva for a continuous period of 180 days is exempt from GST.