The Commissioner of State Tax, Maharashtra has adopted CBIC ...

Maharashtra State Tax Commissioner Adopts CBIC Circular 245/02/2025-GST Clarifying Payment Aggregator Exemptions and Penal Charges

March 18, 2025

Circulars GST - States

The Commissioner of State Tax, Maharashtra has adopted CBIC Circular No. 245/02/2025-GST dated January 28, 2025, making it applicable to the MGST Act, 2017. The circular provides several GST clarifications: penal charges levied by Regulated Entities per RBI directives are not subject to GST; Payment Aggregators qualify for GST exemption under Sl. No. 34 of notification No. 12/2017-CTR; GST payments are regularized for research services by Government Entities (2017-2024) and skilling services by NSDC-approved Training Partners (2024-2025); facility management services to MCD are GST-taxable; DDA is not a local authority under GST law; and various other GST regularizations for composition levy taxpayers and electricity utilities.

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The Commissioner of State Tax, Maharashtra has adopted CBIC ...

Maharashtra State Tax Commissioner Adopts CBIC Circular 245/02/2025-GST Clarifying Payment Aggregator Exemptions and Penal Charges

March 18, 2025

Circulars GST - States

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