Maharashtra State Tax Commissioner Adopts CBIC Circular 245/02/2025-GST Clarifying Payment Aggregator Exemptions and Penal Charges
Circulars
GST – States
The Commissioner of State Tax, Maharashtra has adopted CBIC Circular No. 245/02/2025-GST dated January 28, 2025, making it applicable to the MGST Act, 2017. The circular provides several GST clarifications: penal charges levied by Regulated Entities per RBI directives are not subject to GST; Payment Aggregators qualify for GST exemptio
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