TaxTMI 
TaxTMI 
Clarifications regarding applicability of GST on certain services
X X X X Extracts X X X X
X X X X Extracts X X X X
....king 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 and Information Technology (MeitY) to acquiring banks under Incentive scheme for promotion of RuPay Debit Cards and low value BHIM-UPI transactions. The above issues have been examined....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ied 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-State Tax (Rate) dated, June 30, 2017 provided the services supplied by such messes qualify to be considered as services supplied by ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t, 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 in the digital payment system in case of transactions through RuPay/BHIM UPI is the same as the service that they provide in case of transactions through any other card or mode of digital payment. T....