https://www.taxtmi.com/article/detailed?id=17445 MDR on specified UPI transactions, if introduced, would ordinarily be a payment-processing charge collected from or deducted from the merchant's settlement, without necessarily creating a separate customer charge. GST, where applicable, would generally apply to the separate payment-processing or acquiring service and not to the amount transferred through UPI. The ultimate burden may be absorbed, renegotiated or reflected in prices. Eligible registered persons may claim input tax credit on GST charged on the service if statutory conditions are met, while composition taxpayers, unregistered persons and persons making exempt supplies may face unrecoverable costs. en-us Tue, 22 Sep 2026 08:21:54 +0530 Tue, 22 Sep 2026 08:21:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17445 MDR on specified UPI transactions, if introduced, would ordinarily be a payment-processing charge collected from or deducted from the merchant's settlement, without necessarily creating a separate customer charge. GST, where applicable, would generally apply to the separate payment-processing or acquiring service and not to the amount transferred through UPI. The ultimate burden may be absorbed, renegotiated or reflected in prices. Eligible registered persons may claim input tax credit on GST charged on the service if statutory conditions are met, while composition taxpayers, unregistered persons and persons making exempt supplies may face unrecoverable costs. Articles Goods and Services Tax - GST Tue, 22 Sep 2026 08:21:54 +0530 https://www.taxtmi.com/article/detailed?id=17445