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of <h1>Delhi Tax Department adopts central GST clarifications on railway services, RERA collections, digital payments, reinsurance, and accommodation exemptions</h1> The Delhi State Tax Department issued a circular adopting the Central Board of Indirect Taxes and Customs clarifications on GST applicability for certain services. The circular addresses GST exemptions for railway services to the public, transactions between Special Purpose Vehicles and railways, RERA statutory collections, digital payment incentives, reinsurance services, and accommodation services. Key provisions include regularizing past GST liabilities on an 'as is where is' basis for specified periods, exempting accommodation services under twenty thousand rupees per month for minimum ninety-day periods, and clarifying that reinsurance includes retrocession services. The circular aims to ensure uniform implementation across jurisdictions.
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