Tax Research Unit Issues Clarifications on Rates, Classification and Applicability of GST on Certain Goods and Services

The TRU (Tax Research Unit) has issued two circulars providing clarifications on GST rates, classification and applicability of certain goods and services.

• The first circular addresses specific goods such as Rab, by-products of milling of Dal/Pulses and carbonated beverages of fruit drink or carbonated beverages with fruit juice, providing clear guidelines for their GST classification and rates.
• The second circular addresses accommodation services supplied by Air Force Mess to its personnel and incentives paid by the Ministry of Electronics and Information Technology (MeitY) to acquiring banks under an incentive scheme for the promotion of RuPay debit cards and low value BHIM-UPI transactions, providing clear guidelines for their GST treatment.
• The circulars aim to bring transparency and clarity for businesses in India and help them comply with GST regulations effectively.

See Circulars-Cir-189-01-2023-GST dated 13.01.2023 and Cir-190-02-2023-GST dated 13.01.2023