Circular No. 190/02/2023-GST: Clarifications on GST Applicability

CIRCULAR NO. 190/02/2023- GST [F. NO. CBIC-190354/316/2022-T…SECTION 9 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017- LEVY AND COLLECTION – CLARIFICATIONS REGARDING APPLICABILITY OF GST ON CERTAIN SERVICESCIRCULAR NO. 190/02/2023- GST [F. NO. CBIC-190354/316/2022-TRU SECTION-CBEC], DATED 13-1-2023Representations 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...

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