SCBA urges Finance Minister to exempt GST on group insurance premiums for advocates

Sep 16, 2025

New Delhi [India], September 16 : The Supreme Court Bar Association (SCBA) has written to Union Finance Minister Nirmala Sitharaman seeking exemption from Goods and Services Tax (GST) levied on group insurance premiums paid by its members.
Representing a community of over 23,000 Supreme Court practitioners, the SCBA emphasised that the current 18 per cent GST rate imposes a significant financial burden, making welfare schemes less accessible to advocates.
In a letter signed by SCBA President Vikas Singh, the association highlighted the disparity between advocates and salaried professionals, who benefit from government-backed social security programs, such as the Central Government Health Scheme (CGHS) and the Employees' State Insurance (ESI). Without such safety nets, advocates face heightened financial risks during medical emergencies.
To address this gap, the SCBA is preparing to roll out a dedicated group insurance plan offering affordable health and accident coverage for its members.
However, the GST imposed under the Central Goods and Services Tax Act, 2017, has emerged as a major obstacle. The association argued that taxing these premiums undermines collective welfare efforts and discourages financially constrained advocates from securing vital insurance protection.
The SCBA urged the Finance Ministry to consider a GST exemption not only for its own scheme but also for similar initiatives run by other Bar Associations affiliated with courts across the country. Such a move, it stated, would ease financial pressure, boost participation in welfare programs, and support the government's broader goals of inclusive development and social equity.
Drawing attention to existing tax incentives like Section 80D of the Income Tax Act, which promotes individual health insurance, the SCBA suggested that extending similar benefits to group insurance schemes would advance financial inclusion for legal professionals.
Reaffirming its commitment to transparency and compliance, the association expressed readiness to furnish any further information required by the Ministry. It called for the prompt issuance of guidelines or notifications to facilitate the GST exemption.
"This initiative would not only bolster the financial resilience of advocates but also reinforce the justice delivery framework in India," the SCBA concluded.

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