GST exemption on government-provided accommodation and subsidy treatment for RuPay and BHIM-UPI incentives affirmed under applicable GST law. Accommodation services supplied by Air Force, Army, Navy, paramilitary and police messes to their personnel are treated as government-supplied services and exempt from GST when provided to persons who are not business entities. Incentives paid by MeitY to acquiring banks for RuPay Debit Card and low-value BHIM-UPI transactions are characterised as subsidies linked to the service price and are excluded from the taxable value, and thus not taxable.
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 on government-provided accommodation and subsidy treatment for RuPay and BHIM-UPI incentives affirmed under applicable GST law.
Accommodation services supplied by Air Force, Army, Navy, paramilitary and police messes to their personnel are treated as government-supplied services and exempt from GST when provided to persons who are not business entities. Incentives paid by MeitY to acquiring banks for RuPay Debit Card and low-value BHIM-UPI transactions are characterised as subsidies linked to the service price and are excluded from the taxable value, and thus not taxable.
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