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of <h1>GST Council Clarifies Tax Rules for Regulated Entities, Payment Aggregators, and Service Providers Under Section 164</h1> Karnataka tax authorities issued a circular clarifying multiple GST-related matters based on GST Council recommendations. Key points include: no GST on penal charges by regulated entities, GST exemption for payment aggregators on small transactions, regularizing GST payments for research services, skilling services, and facility management services. The circular also addressed tax treatment for specific entities like Delhi Development Authority and provides guidance on resolving potential implementation difficulties.
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