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Clarifications regarding applicability of GST on certain services - GST - States - 6/2023 (PP6/GST-82/2023)Extract ..... larifications with reference to GST levy related to the following are being issued through this pari-materia circular : Representations have been received by the GST Council, 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 and Information Technology (MeitY) to acquiring banks under Incentive scheme for promotion of RuPay Debit Cards ..... x x x x x Extracts x x x x x Clarifications regarding applicability of GST on certain services - GST - States x x x x x Extracts x x x x x ..... and Police forces mess to their personnel or any person other than a business entity are covered by Sl. No. 6 of Notification No. II(2)/CTR/532(d-15)/2017, dated June 29, 20171 provided the services supplied by such messes qualify to be considered as services supplied by Central Government, State Government, Union Territory or local authority. 3. Applicability of GST on incentive paid by MeitY to acquiring banks under Incentive scheme for promotion of RuPay Debit Cards and low value BHIM-UPI tra ..... x x x x x Extracts x x x x x Clarifications regarding applicability of GST on certain services - GST - States x x x x x Extracts x x x x x ..... rence is that the consideration for such services, instead of being paid by the merchant or the user of the card, is paid by the Central Government in the form of incentive. However, it is not a consideration paid by the Central Government for any service supplied by the acquiring bank to the Central Government. The incentive is in the nature of a subsidy directly linked to the price of the service and the same does not form part of the taxable value of the transaction in view of the provisions ..... x x x x x Extracts x x x x x Clarifications regarding applicability of GST on certain services - GST - States x x x x x Extracts x x x x x
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