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of <h1>Maharashtra GST Office Clarifies GST Exemptions for Railway Services, Real Estate, and Digital Payment Incentives.</h1> The circular issued by the Maharashtra State GST office clarifies the applicability of GST on various services in line with a circular from the Central Board of Indirect Taxes and Customs (CBIC). Key clarifications include GST exemptions for services provided by the Ministry of Railways, transactions between Special Purpose Vehicles and the Ministry of Railways, statutory collections by the Real Estate Regulatory Authority, and incentives in the digital payment ecosystem. It also addresses GST liabilities on reinsurance of specified insurance schemes, retrocession services, and certain accommodation services. These clarifications aim to ensure uniformity and address implementation difficulties.
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