https://www.taxtmi.com/circulars?id=66318 Accommodation services supplied by Air Force and similar messes to personnel or non-business persons are covered by the exemption for services supplied by Central/State/UT/local authorities under notification No. 12/2017, if the services qualify as government-supplied. Incentives paid by MeitY to acquiring banks for promoting RuPay and low-value BHIM-UPI transactions are subsidies linked to the price of the service, not consideration from the government for services, and therefore do not form part of the taxable value and are not taxable under GST. en-us Sat, 04 Feb 2023 00:00:00 +0530 Wed, 03 May 2023 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66318 Accommodation services supplied by Air Force and similar messes to personnel or non-business persons are covered by the exemption for services supplied by Central/State/UT/local authorities under notification No. 12/2017, if the services qualify as government-supplied. Incentives paid by MeitY to acquiring banks for promoting RuPay and low-value BHIM-UPI transactions are subsidies linked to the price of the service, not consideration from the government for services, and therefore do not form part of the taxable value and are not taxable under GST. Circulars GST - States Sat, 04 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66318