https://www.taxtmi.com/article/detailed?id=17444 MDR on specified P2M UPI payments is treated as consideration for a separate payment-processing service. GST at 18% applies to the MDR actually charged, rather than directly to the underlying supply or the GST in the customer invoice, although MDR may be calculated on the gross payment. A registered merchant making taxable supplies may claim input tax credit on GST paid on MDR where the service is used for business and normal eligibility, documentation and credit restrictions are satisfied; exempt, composition and unregistered merchants may bear that GST as cost. en-us Tue, 22 Sep 2026 08:21:53 +0530 Tue, 22 Sep 2026 08:21:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17444 MDR on specified P2M UPI payments is treated as consideration for a separate payment-processing service. GST at 18% applies to the MDR actually charged, rather than directly to the underlying supply or the GST in the customer invoice, although MDR may be calculated on the gross payment. A registered merchant making taxable supplies may claim input tax credit on GST paid on MDR where the service is used for business and normal eligibility, documentation and credit restrictions are satisfied; exempt, composition and unregistered merchants may bear that GST as cost. Articles Goods and Services Tax - GST Tue, 22 Sep 2026 08:21:53 +0530 https://www.taxtmi.com/article/detailed?id=17444