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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 ..... SSIONER OF COMMERCIAL TAXES CIRCULAR No. GST-23/2023 Subject: Clarifications regarding applicability of GST on certain services- reg. 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 by Ministry of Electronics and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tc.) are exempt from GST vide Sl. No. 6 of Notification (122017) No. FD 48 CSL 2017 dated 29.062017. 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. N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 3.4 The service supplied by the acquiring banks in the digital payment sy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 this office. (C SHIKHA) Commissioner of Commercial Taxes (Karnataka) Bengaluru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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