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FININ2MIN
GST Service Sector Map

PB-08 - Insurance and recovery agents

GST service classification and notification-entry map for Insurance and recovery agents.

Legal cut-off: 19 July 2026Robots: index,followAuthors: CA Nikhil Gupta and Kajri Singh
Controlled sector map. This map is a professional issue finder, not a complete rate certificate.
CoverageStatus
Cross-sectorHIGH-RISK PLAYBOOK

Tests and trigger

Agent supplies to insurer/bank/NBFC

Required control

Confirm agent status and qualifying recipient.

Risk

Broker, corporate agent, DSA and outsourced vendor may differ.

Finin2min Q&A

Does a serial number alone establish the GST rate?

No. The tariff reference, complete description, exclusions, conditions, amendment history and transaction date must all match.

Can an Integrated Tax entry be copied into a Central Tax conclusion?

The counterpart architecture is ordinarily aligned, but the exact Central Tax and applicable State or Union Territory instrument must still be verified.

What does source-gated mean?

The route and serial are controlled, but the exact signed current entry or complete amendment chain has not yet passed the release gate.

Can a portal rate finder replace the Gazette?

No. It is a discovery aid. The Gazette notification and binding law remain controlling.