GST Clarification: Air Force Mess Accommodation Exempt, RuPay Incentives Not Taxable u/s 15.
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.
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