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GST - States - Highlights / Catch Notes

Home Highlights March 2025 Year 2025 This

The West Bengal Directorate of Commercial Taxes has issued ...


West Bengal Clarifies GST Exemptions for Penal Charges, Payment Aggregators, and R&D Services Funded by Government Grants

March 21, 2025

Circulars     GST - States

The West Bengal Directorate of Commercial Taxes has issued clarifications on GST applicability for several services. Key determinations include: no GST on penal charges levied by Regulated Entities for loan contract non-compliance; GST exemption for Payment Aggregators handling transactions up to 2,000; regularization of GST payments for R&D services by Government Entities against grants (July 2017-October 2024); regularization for Training Partners approved by National Skill Development Corporation (October 2024-January 2025); GST applicability on facility management services to MCD; confirmation that Delhi Development Authority is not a local authority under GST law; and regularization of GST payments for various other specified services during transition periods.

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