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of The Goa Commissioner of State Taxes has adopted Circular No. 245/02/2025-GST issued by the Ministry of Finance for uniform implementation under the Goa GST Act. The circular provides several key clarifications: penal charges levied by regulated entities for loan contract non-compliance are exempt from GST; RBI-regulated Payment Aggregators qualify for GST exemption on settlement transactions up to 2,000; GST payments are regularized for certain research services by Government Entities (July 2017-October 2024) and for skilling services by NSDC-approved Training Partners (October 2024-January 2025). Additionally, facility management services to MCD are confirmed as taxable, DDA is clarified not to be a local authority under GST law, and certain electricity utility support services are regularized.
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