Clarifications regarding applicability of GST on certain services

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..... Subject: Clarifications regarding applicability of GST on certain services - reg. Madam / Sir, The Government of India, Ministry of Finance, Department of Revenue, Tax Research Unit vide Circular No. 190/02/2023-GST dated 13th January, 2023 has issued a Clarification regarding applicability of GST on certain services, in order to ensure uniformity in the implementation of the provisions of law .....

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..... 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 accommodation services .....

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..... siness 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 similar messes, such as, Army .....

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..... he 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 any amount from a person making or receiv .....

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..... e 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 any, in implementation of this circular may be brought .....

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