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of <h1>GST Council Resolves Tax Ambiguities for Regulated Entities, Payment Services, R&D, and Utility Support Sectors</h1> The circular provides clarifications on various Goods and Services Tax (GST) issues based on recommendations from the 55th GST Council meeting. Key points include: exempting penal charges levied by regulated entities, clarifying GST exemption for payment aggregators, regularizing GST payments for research and development services, skilling services, renting of commercial property, and support services by electricity utilities. The document aims to resolve interpretational issues and provide guidance on tax treatment for specific service categories.
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