Clarifications regarding applicability of GST on certain services: CBIC Circular
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- By Chetan Kulasri
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- Last Updated on 16 January, 2023
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Circular No. 190/02/2023-GST dated 13th January, 2023
The CBIC has issued circular to clarify 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 – Central Tax (Rate) dated 28.06.2017 if the services supplied by such messes qualify to be considered as services supplied by Central Government, State Government, Union Territory or local authority.
It is also clarified that incentives paid by Ministry of Electronics and Information Technology 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 under GST.
Click Here To Read The Full Circular
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