https://www.taxtmi.com/circulars?id=66763 Accommodation services provided by military and similar messes to personnel who are not business entities are exempt under Sl. No. 6 of Notification No. 1136-F.T. dated 28.06.2017 if supplied by Central/State/UT/local authority. Incentives paid by MeitY to acquiring banks for RuPay and low-value BHIM-UPI transactions are subsidies directly linked to service price and do not form part of taxable value under section 2(31) and section 15 of the WBGST Act, 2017, and thus are not taxable. en-us Tue, 22 Aug 2023 00:00:00 +0530 Wed, 23 Aug 2023 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66763 Accommodation services provided by military and similar messes to personnel who are not business entities are exempt under Sl. No. 6 of Notification No. 1136-F.T. dated 28.06.2017 if supplied by Central/State/UT/local authority. Incentives paid by MeitY to acquiring banks for RuPay and low-value BHIM-UPI transactions are subsidies directly linked to service price and do not form part of taxable value under section 2(31) and section 15 of the WBGST Act, 2017, and thus are not taxable. Circulars GST - States Tue, 22 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66763