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GST - States - Highlights / Catch Notes

Home Highlights April 2025 Year 2025 This

Clarifications on several tax-related matters including: (1) no ...


GST Clarifications: Loan Penalties, Payment Aggregators, R&D Services, and Multiple Sector Guidelines

April 29, 2025

Circulars     GST - States

Clarifications on several tax-related matters including: (1) no GST is payable on penal charges levied by Regulated Entities for loan contract non-compliance; (2) GST exemption is available to RBI-regulated Payment Aggregators for settlement of transactions up to 2,000; (3) regularization of GST payment for research and development services provided by Government Entities from 2017-2024; (4) restoration of GST exemption for Training Partners approved by NSDC; (5) GST applicability on facility management services for MCD Headquarters; (6) confirmation that Delhi Development Authority is not a local authority; (7) regularization of GST on commercial property rental by unregistered persons to registered composition levy taxpayers; (8) regularization of GST on support services by electricity transmission utilities; and (9) regularization of GST for Goethe Institute/Max Mueller Bhawan services from 2017-2023.

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  4. 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...

  5. The Applicant provides research and development services related to the agro-chemical sector, specifically testing and analysis of insecticide-infused mosquito nets. The...

  6. The circular clarifies the time of supply for GST payment on spectrum allocation services when telecom operators opt for deferred payments. The bidder is liable to pay...

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  8. Clarification on GST rate applicable on supply of food and beverage services by educational institution

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  10. Clarifications regarding GST in respect of certain services - CGST - Circular

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  12. In cases of spectrum allocation where the telecom operator opts for deferred payment instalments as per the Frequency Assignment Letter (FAL) issued by Department of...

  13. Dispute regarding non-payment/short payment of service tax, tax demand and interest u/ss 73(2) and 75, penalties u/ss 77 and 78 of the Finance Act, 1994, and extended...

  14. The SC clarified that affiliation services provided by universities to colleges are taxable at 18% GST rate. Affiliation services by educational boards/councils to...

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