Supreme Court to hear challenge to proposed MDR on UPI merchant payments above ₹2,000

A PIL contests the Centre’s proposed 0.4% merchant discount rate on UPI payments above ₹2,000, scheduled for October 15. The levy could lift digital-payment acceptance costs for retailers and small merchants, subject to the court’s hearing.

— Source publishedSun, 27 Sept, 2026, 12:51 IST·First seen Sun, 27 Sept, 2026, 12:59 IST·Source The Hindu BusinessLine

What happened

The Supreme Court will hear a PIL challenging the Centre’s planned MDR on UPI merchant payments above ₹2,000. The 0.4% levy, effective October 15, could raise

Key facts

  • 0.4% MDR on UPI merchant payments above ₹2,000
  • ₹300 MDR cap for payments of ₹75,000 and above
  • ₹5 flat MDR for essential and thin-margin sectors on transactions above ₹2,000
  • 0.02% MDR for mutual fund, securities, stockbroker and dealer payments
  • 37% of UPI transaction volume is P2P
  • 70% of UPI transaction value is P2P
  • October 15 implementation date

Why this matters

Assess partnerships or acquisitions in payment orchestration, low-cost acceptance and alternative tender solutions as a possible MDR regime could increase retailer demand for transaction-cost optimization.

What to watch

  • Supreme Court hearing outcome on October 15, including any interim stay or request for a formal government response.
  • Official notification defining whether the 0.4% rate is proposed, mandatory, capped, tax-inclusive, and applicable by transaction value, merchant turnover, or category.
  • Clarification on MDR allocation among issuers, acquirers, PSPs, banks, and merchants.
  • Merchant-association responses, especially demands for turnover thresholds, category exemptions, or a lower cap.
  • Evidence of UPI transaction splitting, migration to cards or cash, or changes in high-ticket conversion after any implementation.
  • Government announcements on UPI subsidy funding, NPCI economics, or alternative payment-network monetisation.
  • Model payment-cost exposure by UPI ticket band, merchant format, and monthly transaction volume; isolate categories with average bills above ₹2,000.
  • Review acquirer and PSP contracts for MDR pass-through language, settlement charges, and ability to negotiate enterprise pricing.
  • Prepare customer-payment steering policies that remain compliant and avoid overt UPI surcharges until final rules are published.
  • Assess whether loyalty offers, bank-funded discounts, or card acceptance economics become more attractive for high-ticket purchases.
  • Build small-merchant communication and pricing plans in case franchisees or marketplace sellers become newly liable for MDR.