Representations have been received seeking clarification regarding applicability of GST on the issues as to whether serving of food in schools under Mid-Day Meals Scheme would be exempt if such supplies are funded by government grants and/or corporate donations. The issue was examined by GST Council in its 43rd meeting held on 28th May, 2021.

In this regard, trade and industry have represented that such requirement is cumbersome and increases their compliance cost, especially where the number of invoices is large.

Services proved by the Government to business entities including by way of grant of privileges, licences, mining rights, natural resources such as spectrum etc. against payment of consideration in the form of fee, royalty etc. are taxable under GST. Same was the position under Service Tax regime also with effect from 1st April, 2016. Tax is required to be paid by the business entities on such services under reverse charge.

Understand Circular 164/20/2021-GST covering GST rates and exemptions on cloud kitchens, ice cream parlours, coaching, mining rights, amusement parks, toll charges, and more.

Understand Circular 165/21/2021-GST on Dynamic QR Code requirements for B2C invoices. Learn exemptions, RBI-approved payments, compliance, and FAQs.

“However, it is clarified that said restriction on refund under section 150 of the Finance (No. 2) Act, 2024 will not apply to the refund of an amount paid as pre-deposit by the taxpayer as per sub-section (6) of section 107 or sub-section (8)

Explore Circular No. 31/05/2018 – GST: Section 73 & 74 CGST Act 2017, its implications for taxpayers. Get informed and stay compliant with the latest updates.

Representations have been received seeking clarification on certain issues under the GST laws. The same have been examined and the clarifications on the same are as below:

Under Circular No. 163/19/2021-GST on GST rates and classification of goods, including fruits, copra, UPS batteries, renewable energy projects, and more.

Various representations have been received seeking clarification on some of the issues relating to GST refunds. The issues have been examined and to ensure uniformity in the implementation of the provisions of law across the field formations, the Board,