GST Clarifications on Accommodation Services by Armed Forces Mess and Incentives for RuPay & BHIM-UPI Transactions (48th GST Council)

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....State Tax Lucknow: Dated: 17/01/2023 To All Zonal Additional Commissioner, Grade -1, Additional Commissioner, Grade -2, (S.I.B.) Joint Commissioner, (Executive/Corporate Circle/S.I.B) State Tax, Uttar Pradesh. Subject: Clarifications regarding applicability of GST on certain services - reg. Representations have been received seeking clarifications on....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ral Government, State Government, Union Territory or local authority to any person other than business entities (barring a few specified services such as services of postal department, transportation of goods and passengers etc.) are exempt from GST vide SI. No. 6 of notification No.- KA.NI.- 2-843/XI-9(47)/ 17- U.P. Act-1-2017-Order-(10) -2017 Dated: June 30, 2017. Therefore, as recommended by th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....applicable on the incentive paid by MeitY to acquiring banks under the Incentive scheme for promotion of RuPay Debit Cards and low value BHIM-UPI transactions. 3.2 Under the Incentive scheme for promotion of RuPay Debit Cards and low value BHIM-UPI transactions, the Government pays the acquiring banks an incentive as a percentage of value of RuPay Debit card transactions and low value BHIM-UPI ....