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TMI BlogClarifications regarding applicability of GST on certain servicesX X X X Extracts X X X X X X X X Extracts X X X X ..... y of GST on certain services, in order to ensure uniformity in the implementation of the provisions of law across the field formations. which is annexed herewith. In exercise of powers conferred by section 168 of the Tripura State Goods and Services Tax Act 2017 (Tripura Act No. 9 of 2017) for the purpose of uniformity in the implementation of the Act it is instructed to follow the guidelines issued vide Circular No. 190/02/2023 -GST dated 13 th January, 2023 by the Government of India. Ministry of Finance, Department of Revenue. Tax Research Unit. Enclo .: Circular No. 190/02/2023-GST (Rakhi Biswas, TCS-SSG) Chief Commissioner of State Tax Government of Tripura Circular No. 190/02/2023- GST F. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s (barring a few specified services such as services of postal 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 or any person other than a business entity are covered by Sl. No. 6 of notification No. 12/2017 Central Tax (Rate) dated 28.06.2017 provided the services supplied by such messes qualify to be considered as services supplied by Central Government, State Government, Union Territory or local ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in the nature of a subsidy directly linked to the price of the service and the same does not form part of the taxable value of the transaction in view of the provisions of section 2(31) and section 15 of the 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 faithfully, (Anna Sosa Thomas) Technical Officer, TRU II Email: [email protected] - Circular - Trade Notice - Public ..... X X X X Extracts X X X X X X X X Extracts X X X X
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