The Government of Tripura on February 04, 2023 has clarified that regarding the applicability of GST on certain services, following guidelines under Circular No. 190/02/2023-GST dated January 13, 2023 shall be followed:
- It is hereby clarified that incentives paid by MeitY to acquiring banks under the Incentive scheme for promotion of RuPay Debit Cards and low value BHIM-UPI transactions are in the nature of subsidy and thus not taxable.
- 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.