GST clarifications on penal charges, payment aggregators, skilling services and other exemptions reshape service tax treatment. Clarifications are issued on the GST treatment of certain services, including penal charges levied by regulated entities, settlement services by RBI-regulated payment aggregators, research and development services against grants, skilling services by NSDC-approved training partners, facility management services to MCD, the status of DDA as a local authority, reverse charge on renting of commercial property for composition taxpayers, electricity utility support services, and services provided by Goethe Institute/Max Mueller Bhawans. Several past periods are regularized on an as is where is basis, while specific exemptions are clarified or restored prospectively.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST clarifications on penal charges, payment aggregators, skilling services and other exemptions reshape service tax treatment.
Clarifications are issued on the GST treatment of certain services, including penal charges levied by regulated entities, settlement services by RBI-regulated payment aggregators, research and development services against grants, skilling services by NSDC-approved training partners, facility management services to MCD, the status of DDA as a local authority, reverse charge on renting of commercial property for composition taxpayers, electricity utility support services, and services provided by Goethe Institute/Max Mueller Bhawans. Several past periods are regularized on an as is where is basis, while specific exemptions are clarified or restored prospectively.
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