GST Clarifications: Penal Charges Exempt, Payment Aggregators & R&D Services Get Relief, Facility Management in Delhi Taxable.

The circular provides clarifications on GST applicability based on recommendations from the 55th GST Council meeting. It states that no GST is payable on penal charges levied by regulated entities as per RBI instructions. GST exemption is available to Payment Aggregators for transactions up to two thousand rupees. Research and development services by government entities are exempt from GST when funded by grants. Skilling services by Training Partners approved by the National Skill Development Corporation are exempt. Facility management services to the Municipal Corporation of Delhi are taxable. Delhi Development Authority is not considered a local authority under GST law. GST on renting commercial property by unregistered persons to registered persons is regularized. Certain support services by electricity utilities are exempt. GST on services by Goethe Institute/Max Mueller Bhawans is regularized for a specified period.

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