The Circulars as initially published is presented. Subsequent amendments is not updated in the respective Circulars.

CGST Circulars

Circular No. 245/02/2025-GST, Dated 28^th January, 2025

Clarifications regarding applicability of GST on certain services. No GST is payable on penal charges levied by REs as per RBI directions dated 18.08.2023. The Municipal Corporation of Delhi (MCD) sought clarification on whether facility management services, including housekeeping, maintenance, and horticulture, are exempt from GST under Sr. No. 3A of Notification No. 12/2017-CTR.

Circular No. 244/01/2025-GST, Dated 28^th January, 2025

The GST Council has regularized the payment of GST on co-insurance premiums apportioned by the lead insurer to co-insurers and on ceding/reinsurance commissions deducted from reinsurance premiums paid by insurers to reinsurers.