This discussion clarifies whether Tax Deducted at Source (TDS) and GST TDS apply to health insurance premiums paid by an organisation for its employees. The consensus is that TDS is generally not applicable to insurance premiums, even for government organisations. The GST is charged by the insurance company, and the paying organisation does not need to deduct TDS on this payment.
28 July 2020
GST shall be charged by Insurance company, and TDS is not deducted while paying insurance premium. Therefore your organisation need not to deduct anything.