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    <description>Accommodation services supplied by armed forces and similar government messes to non-business personnel are exempt as services supplied by government under Sl. No. 6 of Notification No. 12/2017-State Tax. Incentives paid by MeitY to acquiring banks for RuPay and low-value BHIM-UPI transactions are subsidies linked to the service price, not consideration received for services by the Government, and therefore do not form part of taxable value and are not subject to GST.</description>
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