Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>GST Clarification: Air Force Mess Accommodation Exempt, RuPay Incentives Not Taxable u/s 15.</h1> The circular clarifies the applicability of GST on specific services. Firstly, accommodation services provided by Air Force Mess and similar entities to personnel or non-business entities are exempt from GST under a specific notification, provided these services are supplied by government authorities. 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 and are not subject to GST, as they are not payments for services provided to the government.
TaxTMI 
TaxTMI 
