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of <h1>GST Clarification: Penal Charges Exempt, Payment Aggregators Benefit, R&D Services Regularized, DDA Not a Local Authority</h1> The circular clarifies the applicability of GST on various services based on recommendations from the GST Council's 55th meeting. It states that no GST is payable on penal charges by financial entities as per RBI instructions. Payment Aggregators are exempt from GST for transactions up to two thousand rupees, aligning with acquiring bank definitions. Research and development services by government entities and skilling services by NSDC-approved partners are regularized for GST payment. Facility management services to MCD are subject to GST. DDA is not considered a local authority under GST law. GST on renting commercial property by unregistered persons to registered persons under composition levy is regularized. Ancillary services by electricity utilities and services by Goethe Institute are also regularized.
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