<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>Clarifications regarding applicability of GST on certain services</title>
    <link>https://www.taxtmi.com/circulars?id=71141</link>
    <description>GST exemptions and regularisation apply to specified railway services, railway special-purpose-vehicle infrastructure arrangements, statutory collections by the Real Estate Regulatory Authority, qualifying reinsurance and accommodation services. Railway public-facing and inter-zonal services, and specified railway infrastructure and maintenance arrangements, receive exemption with past liability regularised on an &quot;as is where is&quot; basis. Incentives shared in the prescribed digital-payment ecosystem retain the character of subsidy and are not taxable. Reinsurance includes retrocession. Qualifying accommodation services are exempt where prescribed value and continuous-stay conditions are met, with prior liability regularised on the same basis.</description>
    <language>en-us</language>
    <pubDate>Tue, 31 Dec 2024 00:00:00 +0530</pubDate>
    <lastBuildDate>Sat, 05 Sep 2026 11:03:00 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=920852" rel="self" type="application/rss+xml"/>
    <item>
      <title>Clarifications regarding applicability of GST on certain services</title>
      <link>https://www.taxtmi.com/circulars?id=71141</link>
      <description>GST exemptions and regularisation apply to specified railway services, railway special-purpose-vehicle infrastructure arrangements, statutory collections by the Real Estate Regulatory Authority, qualifying reinsurance and accommodation services. Railway public-facing and inter-zonal services, and specified railway infrastructure and maintenance arrangements, receive exemption with past liability regularised on an &quot;as is where is&quot; basis. Incentives shared in the prescribed digital-payment ecosystem retain the character of subsidy and are not taxable. Reinsurance includes retrocession. Qualifying accommodation services are exempt where prescribed value and continuous-stay conditions are met, with prior liability regularised on the same basis.</description>
      <category>Circulars</category>
      <law>GST - States</law>
      <pubDate>Tue, 31 Dec 2024 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/circulars?id=71141</guid>
    </item>
  </channel>
</rss>