The Government of West Bengal on March 18, 2025, issued clarifications regarding applicability of GST on certain services.
The following has been stated: -
•The GST Council clarified several issues in its 55th meeting on December 21, 2024, including exemptions for penal charges levied by Regulated Entities (REs), GST applicability on payment aggregators, and GST on research and development services and skilling services.
•It also regularized the payment of GST for services by government entities, facility management services, and support services by electricity utilities for specific periods.
•Additionally, the Council addressed GST on services provided by Goethe Institutes/Max Mueller Bhawans and rental services from unregistered persons to registered taxpayers under composition levy.
[Trade Circular No. 08/2025]
