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

CGST Circulars

Circular No. 247/04/2025-GST, Dated 14^th February, 2025

Classified under HS 0904, attracts 5% GST, but dried pepper supplied by an agriculturist is exempt from GST. Salt & spice popcorn: 5% GST (if unpackaged), 12% GST (if packaged).Caramel popcorn: 18% GST (classified as sugar confectionery). Fly Ash AAC Blocks 50%, classified under HS 6815, attracting 12% GST. Notification No. 03/2023-Compensation Cess (Rate) dated 26.07.2023, the 22% Compensation Cess applies to all utility vehicles with engine >1500cc, length >4000mm.

Circular No. 246/03/2025-GST, Dated 30^th January, 2025

A specific clarification about the applicability of late fees on delayed filing of FORM GSTR-9C.The late fee will be calculated from the due date of furnishing the annual return until the date when both the return and the reconciliation statement are submitted. The late fee already paid for the delayed filing of FORM GSTR-9C for the specified financial years shall not be refunded

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

(a) GST not liable on penal charges levied by Regulated Entities ( RE);
(b) GST exemption to RBI regulated Payment Aggregators (PAs) limited to payment settlement function only.
(c ) renting of immovable property for persons under composition levy , GST on certain support services provided by an electricity transmission or distribution utility and GST on services supplied by Goethe Institute/Max Mueller Bhawans is regularized on ‘as is where is’ basis, for the period specified.
(d) Delhi Development Authority cannot be treated as local authority under GST law.
(e ) Services provided by facility management agency to MCD, Delhi HQ for upkeep of facility is liable to GST.

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.