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Circular No. 245/02/2025-GST - Central Tax

❱ Clarifications regarding applicability of GST on below services.

2. Applicability of GST on penal charges being levied by the Regulated Entities (REs) in view of RBI instructions dated 18.08.2023 directing such Regulated Entities (REs) to levy penal charges in place of penal interest.

3. Whether GST exemption under Sl. No. 34 of notification No. 12/2017-CTR dated 28.06.2017 is available to payment aggregators in relation to settlement of an amount, up to two thousand rupees in a single transaction, transacted through credit card, debit card, charge card or other payment card services?

4. Regularizing payment of GST on research and development services provided by Government Entities against consideration in the form of grants received from Government Entities.

5. Regularizing payment of GST on skilling services provided by Training Partners approved by the National Skill Development Corporation.

6. Applicability of GST on facility management services provided to Municipal Corporation of Delhi (MCD) Headquarters.

7. Whether Delhi Development Authority (DDA) is a local authority as per section 2(69) of the CGST Act, 2017?

8. Regularizing payment of GST on Reverse Charge (RCM) basis on renting of commercial property by unregistered person to a registered person for taxpayers registered under composition levy.

9. Regularizing payment of GST on certain support services provided by an electricity transmission or distribution utility.

10. Regularizing the payment of GST on services provided by M/s Goethe Institute/Max Mueller Bhawans.
  
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Circular No. 245/02/2025-GST F. No. CBIC-190354/2/2025-TO(TRU-II)-CBEC Government of India Ministry of Finance Department of Revenue (Tax Research Unit) North Block, New Delhi Dated the 28th of January, 2025 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All) / The Principal Director Generals.......

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