TaxTMI 
TaxTMI 
Clarifications regarding applicability of GST on certain services
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....dated January 13, 2023 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. Representations have been received seeking clarifications on the following issues : 1. Applicability of GST on accommodation services supplied by Air Force Mess to its personnel ; 2. Applicability of GST on incentive paid by Ministry of Electronics....
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....d passengers etc.) are exempt from GST vide Sl. No. 6 of Go. Ms. No. 588, Revenue (CT-II) Department, dated December 12, 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 e....
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....ment pays the acquiring banks an incentive as a percentage of value of RuPay Debit card transactions and low value BHIM-UPI transactions up to Rs. 2,000. 3.3 The Payments and Settlements Systems Act, 2007 prohibits banks and system providers from charging any amount from a person making or receiving a payment through RuPay Debit cards or BHIM-UPI. 3.4 The service supplied by the acquiring banks ....