GST exemption for government supplied mess accommodation affirmed; MeitY incentives to banks treated as non taxable subsidies. Accommodation services supplied by Air Force and similar messes to personnel who are not business entities are covered by the exemption at Sl. No. 6 of Notification (12/2017) when such services qualify as supplied by Central/State/UT/local authorities. Incentives paid by MeitY to acquiring banks under the RuPay/BHIM UPI promotion scheme are subsidies linked to service price and do not form part of the taxable value under the KGST Act, 2017.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST exemption for government supplied mess accommodation affirmed; MeitY incentives to banks treated as non taxable subsidies.
Accommodation services supplied by Air Force and similar messes to personnel who are not business entities are covered by the exemption at Sl. No. 6 of Notification (12/2017) when such services qualify as supplied by Central/State/UT/local authorities. Incentives paid by MeitY to acquiring banks under the RuPay/BHIM UPI promotion scheme are subsidies linked to service price and do not form part of the taxable value under the KGST Act, 2017.
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