Clarifications Regarding Applicability of GST on Certain Services

Last updated: 29 January 2025

 Notice Date : 28 January 2025

Quick Summary
This circular provides important clarifications regarding the applicability of Goods and Services Tax (GST) on several services. These clarifications are based on the recommendations made during the 55th GST Council meeting held on 21st December 2024. The document has been issued under the powers granted by Section 168(1) of the Central Goods and Services Tax Act, 2017.

Government of India
Ministry of Finance 
Department of Revenue 
(Tax Research Unit)

North Block, New Delhi  
Dated the 28th of January, 2025  

To,  

The  Principal  Chief  Commissioners/  Chief  Commissioners/  Principal  Commissioners/ Commissioners  of  Central  Tax  (All)  /  The  Principal  Director  Generals/  Director  Generals  (All)

Madam/Sir,  

Subject: Clarifications regarding applicability of GST on certain services – reg.

   Based  on  the  recommendations  of  the  GST  Council  in  its  55th  meeting  held  on 21stDecember 2024, at Jaisalmer, and in exercise of the powers conferred under section 168(1) of the Central  Goods  and  Services  Tax  Act,  2017,  clarifications  on  various issues  are  being  issued through this Circular, as under

Official copy of the circular has been attached

FAQ :

The notification provides clarifications on the applicability of GST on certain services, following recommendations from the GST Council.

The recommendations from the 55th GST Council meeting, held on 21st December 2024, are being implemented.

These clarifications are being issued in exercise of the powers conferred under section 168(1) of the Central Goods and Services Tax Act, 2017.

The official copy of the circular has been attached to the notification.

 

Guest
Notification No : Circular No. 245/02/2025-GST
Published in GST
Source : https://taxinformation.cbic.gov.in/view-pdf/1003261/ENG/Circulars
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