Clarifications regarding applicability of GST on certain services

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.... a Clarification regarding applicability of GST on certain services, in order to ensure uniformity in the implementation of the provisions of law across the field formations. which is annexed herewith. In exercise of powers conferred by section 168 of the Tripura State Goods and Services Tax Act 2017 (Tripura Act No. 9 of 2017) for the purpose of uniformity in the implementation of the Act it is instructed to follow the guidelines issued vide Circular No. 190/02/2023 -GST dated 13^th January, 2023 by the Government of India. Ministry of Finance, Department of Revenue. Tax Research Unit. Enclo.: Circular No. 190/02/2023-GST  (Rakhi Biswas, TCS-SSG) Chief Commissioner of State Tax Government of Tripura Circular No. 190/....

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....ed services such as services of postal department, transportation of goods and passengers etc.) are exempt from GST vide Sl. No. 6 of notification No. 12/2017 - Central Tax (Rate) dated 28.06.2017. Therefore, as recommended by the GST Council, it is hereby clarified that accommodation services provided by Air Force Mess and other similar messes, such as, Army mess, Navy mess, Paramilitary and Police forces mess to their personnel or any person other than a business entity are covered by Sl. No. 6 of notification No. 12/2017 - Central Tax (Rate) dated 28.06.2017 provided the services supplied by such messes qualify to be considered as services supplied by Central Government, State Government, Union Territory or local auth....