GST exemption for government-supplied mess accommodation and non-taxability of government subsidies to acquiring banks clarified. Accommodation services supplied by armed forces and similar messes to personnel qualify as government-supplied services and are covered by the exemption for services provided by government entities when supplied to persons other than business entities. Incentives from the Ministry of Electronics and Information Technology to acquiring banks for RuPay debit card and low-value BHIM-UPI transactions are subsidies linked to the price of the service and are not consideration; accordingly they do not form part of the taxable value and are not taxable.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for government-supplied mess accommodation and non-taxability of government subsidies to acquiring banks clarified.
Accommodation services supplied by armed forces and similar messes to personnel qualify as government-supplied services and are covered by the exemption for services provided by government entities when supplied to persons other than business entities. Incentives from the Ministry of Electronics and Information Technology to acquiring banks for RuPay debit card and low-value BHIM-UPI transactions are subsidies linked to the price of the service and are not consideration; accordingly they do not form part of the taxable value and are not taxable.
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