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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Tamil Nadu Clarifies GST Exemptions for Military Accommodation and Subsidies on RuPay, BHIM-UPI Transactions per GST Council's Advice.</h1> The Government of Tamil Nadu issued clarifications regarding GST applicability on specific services following the GST Council's 48th meeting recommendations. Firstly, accommodation services provided by air force, army, navy, paramilitary, and police messes to their personnel or non-business entities are exempt from GST under a specific notification. Secondly, incentives paid by the Ministry of Electronics and Information Technology to acquiring banks for promoting RuPay Debit Cards and low-value BHIM-UPI transactions are considered subsidies. These incentives do not form part of the taxable value, thus are not subject to GST.