GST exemption for government-provided accommodation and non-taxability of government-paid digital-payment subsidies clarified. Accommodation services provided by military and similar messes to personnel who are not business entities qualify for the government-provided GST exemption if the supplies are services rendered by Central/State/UT governments or local authorities. Incentives paid by MeitY to acquiring banks for RuPay and low-value BHIM-UPI transactions are a subsidy directly linked to service price, not consideration paid for services to the Government, and therefore do not form part of the taxable value and are not taxable under GST.
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-provided accommodation and non-taxability of government-paid digital-payment subsidies clarified.
Accommodation services provided by military and similar messes to personnel who are not business entities qualify for the government-provided GST exemption if the supplies are services rendered by Central/State/UT governments or local authorities. Incentives paid by MeitY to acquiring banks for RuPay and low-value BHIM-UPI transactions are a subsidy directly linked to service price, not consideration paid for services to the Government, and therefore do not form part of the taxable value and are not taxable under GST.
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