Circular No. 245/02/2025-GST

Circular No. 245/02/2025-GST: Clarifications regarding applicability of GST on certain services – reg.

Date Issued: 28 January 2025
State: Central
Source: CBIC
Views: 11

Summary

This circular issues clarifications on the applicability of GST on several services, including penal charges levied by regulated entities, payment aggregators, research and development services, skilling services, facility management services for MCD, DDA’s status as a local authority, reverse charge on commercial property rentals under composition levy, certain electricity utility support services, and services provided by Goethe Institute/Max Mueller Bhawans. It also records regularization for specified past periods on an “as is where is” basis in several of these matters, based on GST Council recommendations and referenced notifications.