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    <description>Accommodation services provided by military and similar messes to personnel who are not business entities qualify for the government-provided GST exemption if the supplies are services rendered by Central/State/UT governments or local authorities. Incentives paid by MeitY to acquiring banks for RuPay and low-value BHIM-UPI transactions are a subsidy directly linked to service price, not consideration paid for services to the Government, and therefore do not form part of the taxable value and are not taxable under GST.</description>
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