Title |
clarification regarding GST rates and classification of certain services.
|
Number | 190/2023 |
Date | 13.01.2023 |
Download |
Circular No. 190/02/2023-GST1F. No. CBIC-190354/316/2022-TRU Section-CBECGovernment of IndiaMinistry of FinanceDepartment of Revenue(Tax Research Unit)***North Block, New DelhiDated the –13thJanuary, 2023To,ThePrincipalChiefCommissioners/ChiefCommissioners/ Principal Commissioners/ Commissioner of Central Tax (All) /The Principal Director Generals/ Director Generals (All)Subject: Clarifications regarding applicability of GST on certainservices –reg.Madam/Sir,Representations have been received 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) toacquiring banks under Incentive scheme for promotion of RuPay Debit Cards and low value BHIM-UPI transactions.The above issues have been examined by GST Council in the 48thmeeting held on 17thDecember, 2022. The issue -wise clarifications are given below:2.Applicability of GST on accommodation services supplied by Air Force Mess to its personnel:2.1Reference has been received requesting for clarification on whether GST is payable on accommodation services supplied by Air Force Mess to its personnel. 2.2All services supplied by Central Government, State Government, Union Territory or local authority to 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 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 bySl. No. 6 of notification No. 12/2017 –Central Tax (Rate) dated 28.06.2017 provided the services supplied by such messes qualify to be considered as services supplied by Central Government, State Government, Union Territory or local authority.
Title | clarification regarding GST rates and classification of certain services. |
Number | 190/2023 |
Date | 13-01-2023 |
Download |
Representations have been received 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 and low value BHIM-UPI transactions.The above issues have been examined by GST Council in the 48thmeeting held on 17th December, 2022. The issue -wise clarifications are given below:
2.2 All services supplied by Central Government, State Government, Union Territory or local authority to 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 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 provided the services supplied by such messes qualify to be considered as services supplied by Central Government, State Government, Union Territory or local authority.