Subsidy classification: incentives to acquiring banks for RuPay/BHIM-UPI transactions are not taxable under GST. Accommodation services provided by military and similar messes to personnel who are not business entities are exempt under Sl. No. 6 of Notification No. 1136-F.T. dated 28.06.2017 if supplied by Central/State/UT/local authority. Incentives paid by MeitY to acquiring banks for RuPay and low-value BHIM-UPI transactions are subsidies directly linked to service price and do not form part of taxable value under section 2(31) and section 15 of the WBGST Act, 2017, and thus are not taxable.