GST On Employees Health insurance

no ITC for health insurance on employee

As per section 17(5) ITC on Health insurance is Block , except when Government notifies the services which are obligatory for an employer to provide to it employees
under any law for the time being in
force

Under GST, ITC credit of GST paid is not available on rent-a-cab, health insurance and life insurance except the following:

Government makes it obligatory for employers to provide it to its employees

goods and/or services are taken to deliver the same category of services or as a part of a composite supply, credit will be available

So, if the insurance is taken because of obligation by the Government, Example: Insurance under Workman Compensation Act, Company can claim ITC.