GST applicability clarifications: exemptions and regularisation for specified public services, incentives, reinsurance and accommodation. Clarifications address GST treatment across specified categories: exemptions and retrospective regularisation on an as is where is basis for certain Ministry of Railways supplies and SPV transactions; statutory RERA collections covered by the governmental authority exemption; incentive payments under the digital payments scheme treated as subsidy and not taxable when shared as per the prescribed distribution; reinsurance (including retrocession) and government sponsored insurance reinsurance regularised for specified past periods; and specified accommodation services exempted where value and minimum continuous period criteria are met.
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 applicability clarifications: exemptions and regularisation for specified public services, incentives, reinsurance and accommodation.
Clarifications address GST treatment across specified categories: exemptions and retrospective regularisation on an as is where is basis for certain Ministry of Railways supplies and SPV transactions; statutory RERA collections covered by the governmental authority exemption; incentive payments under the digital payments scheme treated as subsidy and not taxable when shared as per the prescribed distribution; reinsurance (including retrocession) and government sponsored insurance reinsurance regularised for specified past periods; and specified accommodation services exempted where value and minimum continuous period criteria are met.
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