TMI BlogClarifications regarding applicability of GST on certain servicesX X X X Extracts X X X X X X X X Extracts X X X X ..... The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) /The Principal Director Generals/ Director Generals (All) Subject: Clarifications regarding applicability of GST on certain services reg. Madam/Sir, Representations have been received seeking clarifications on the following issues: 1. Applicability of GST on accommo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 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 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 si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 transactions up to Rs.2000/-. 3.3 The Payments and Settlements Systems Act, 2007 prohibits banks and system providers from charging a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble value of the transaction in view of the provisions of section 2(31) and section 15 of the CGST Act, 2017 . 3.5 As recommended by the Council, it is hereby clarified that incentives paid by MeitY to acquiring banks under the Incentive scheme for promotion of RuPay Debit Cards and low value BHIM-UPI transactions are in the nature of subsidy and thus not taxable. 4. Difficulties, if an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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