Clarifications regarding applicability of GST on certain service

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..... Trade Circular 8T of 2023 Sub:- Clarifications regarding applicability of GST on certain service-reg. Ref: Circular no. 190/01/2023-GST dt. 13th January, 2023 issued by the CBIC Central Board of Indirect Taxes and Customs (CBIC) has issued the above referred circular. For the uniformity, it has been decided that the said circular issued by the CBIC is being made applicable, mutatis mutan .....

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..... /The Principal Director Generals/ Director Generals (All) Subject: Clarifications regarding applicability of GST on certain services reg. Madam/Sir, Representations have been received seeking clarifications on the following issues: 1. Applicability of GST on accommodation services supplied by Air Force Mess to its personnel; 2. Applicability of GST on incentive paid b .....

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..... tal department, transportation of goods and passengers etc.) are exempt from GST vide Sl. No. 6 of notification No. 12/2017 Central Tax (Rate) dated 28.06.2017. Therefore, as recommended by the GST Council, it is hereby clarified that accommodation services provided by Air Force Mess and other similar messes, such as, Army mess, Navy mess, Paramilitary and Police forces mess to their personnel o .....

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..... low value BHIM-UPI transactions, the Government pays the acquiring banks an incentive as a percentage of value of RuPay Debit card transactions and low value BHIM-UPI transactions up to Rs.2000/-. 3.3 The Payments and Settlements Systems Act, 2007 prohibits banks and system providers from charging any amount from a person making or receiving a payment through RuPay Debit cards or BHIM-UPI. .....

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..... CGST Act, 2017. 3.5 As recommended by the Council, it is hereby clarified that incentives paid by MeitY to acquiring banks under the Incentive scheme for promotion of RuPay Debit Cards and low value BHIM-UPI transactions are in the nature of subsidy and thus not taxable. 4. Difficulties, if any, in implementation of this circular may be brought to the notice of the Board. Yours fa .....

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