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Circular No. 228/22/2024-GST - Central Tax

❱ Clarifications regarding applicability of GST on certain services.

i. GST exemption on the outward supplies made by the Ministry of Railways (Indian Railways).
ii. GST exemption on the transactions between Special Purpose Vehicles (SPVs) and Ministry of Railways (Indian Railways).
iii. Applicability of GST on the statutory collections made by the Real Estate Regulatory Authority (RERA) in accordance with the Real Estate (Regulation and Development) Act, 2016.
iv. Applicability of GST on the incentive amount shared by acquiring bank with other stakeholders in the digital payment ecosystem under the notified Incentive Scheme for promotion of RuPay Debit Cards and low value BHIM-UPI transactions.
v. GST liability on the reinsurance of specified general and life insurance schemes.
vi. GST liability on the reinsurance of insurance schemes for which total premium is paid by the Government.
vii. Applicability of GST on retrocession services.
viii. GST liability on certain accommodation services.
  
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Circular No. 228/22/2024-GST F. No. CBIC-190354/94/2024-TO(TRU-II)-CBEC Government of India Ministry of Finance Department of Revenue (Tax Research Unit) North Block, New Delhi Dated the 15th July, 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All) / The Principal Director Generals/ Dir.......

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