Circular 190/02/2023 - Central Tax

Date: January 13, 2023

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Subject

Clarification regarding GST rates and classification of certain services

Content

Madam/Sir, Representations have been received seeking clarifications on the following issues: Applicability of GST on accommodation services supplied by Air Force Mess to its personnel; 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 and low value BHIM-UPI transactions.…

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