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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Government loan guarantee exemption under GST confirmed for services supplied to undertakings and public sector undertakings.</h1> The document reiterates that services supplied by Central or State Government to their undertakings or Public Sector Undertakings by way of guaranteeing loans from banking companies and financial institutions are specifically exempt from GST under the exemption entry covering government-provided loan guarantees, and invites reporting of any implementation difficulties to the Board.

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