https://www.taxtmi.com/circulars?id=66314 Accommodation services supplied by military and similar messes to personnel or persons other than business entities are exempt under Sl. No. 6 of notification No. 12/2017 if they qualify as services supplied by Central/State/UT/local authorities. Incentives paid by MeitY to acquiring banks under the RuPay/BHIM UPI promotion scheme are subsidies directly linked to the price of the service and are not part of the taxable value under section 2(31) and section 15 of the CGST Act, 2017, therefore not taxable. en-us Thu, 19 Jan 2023 00:00:00 +0530 Wed, 03 May 2023 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66314 Accommodation services supplied by military and similar messes to personnel or persons other than business entities are exempt under Sl. No. 6 of notification No. 12/2017 if they qualify as services supplied by Central/State/UT/local authorities. Incentives paid by MeitY to acquiring banks under the RuPay/BHIM UPI promotion scheme are subsidies directly linked to the price of the service and are not part of the taxable value under section 2(31) and section 15 of the CGST Act, 2017, therefore not taxable. Circulars GST - States Thu, 19 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66314