<p><span>In January 2023, the Ministry of Finance, Government of India, issued Circular No. 190/02/2023-GST. This circular provides clarifications regarding the applicability of GST on certain services, based on the recommendations from the GST Council's 48th meeting held on 17th December 2022.</span></p><p><span><strong>Key Highlights:</strong></span></p><ol start="1"><li><span><strong>Accommodation Services for Air Force Mess:</strong> Accommodation services supplied by Air Force Mess and other similar messes (Army, Navy, Paramilitary, Police forces) to their personnel or any person other than a business entity are exempt from GST as per notification No. 12/2017.</span></li><li><span><strong>Incentives to Acquiring Banks:</strong> Incentives paid by the Ministry of Electronics and Information Technology (MeitY) to acquiring banks for promoting RuPay Debit Cards and low-value BHIM-UPI transactions are considered subsidies and are not taxable. This is because these incentives are linked directly to the price of the service and do not form part of the taxable value of the transaction.</span></li></ol><p><span>This circular provides much-needed clarity on these issues, ensuring uniformity in the application of GST provisions across different sectors.</span> <a href="https://cms.plasament.com/storage/cir-190-02-2023-cgst.pdf">cir-190-02-2023-cgst</a><br> </p>