Government of Tripura clarifies applicability of GST on certain services

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:

1. 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.
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.