Subsidy exclusion from GST: government incentives to acquiring banks for digital payment transactions are not taxable. Accommodation services provided by military and similar messes to personnel are treated as services supplied by government and exempt from GST when supplied to non business persons. Incentives paid by the central government to acquiring banks under the digital payments promotion scheme are subsidies directly linked to service price, not consideration for services to the government, and do not form part of the taxable value for GST purposes, hence not taxable.
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.
Subsidy exclusion from GST: government incentives to acquiring banks for digital payment transactions are not taxable.
Accommodation services provided by military and similar messes to personnel are treated as services supplied by government and exempt from GST when supplied to non business persons. Incentives paid by the central government to acquiring banks under the digital payments promotion scheme are subsidies directly linked to service price, not consideration for services to the government, and do not form part of the taxable value for GST purposes, hence not taxable.
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