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of <h1>Goa Finance Dept Confirms GST Exemption on State Loan Guarantees for PSUs per Entry 34A of Notification 38/1/2017.</h1> The circular from the Government of Goa's Department of Finance addresses the applicability of GST on services provided by the State Government to its undertakings or PSUs by guaranteeing loans. It clarifies that, as per Entry No. 34A of Notification No. 38/1/2017, services supplied by the Central or State Government to their undertakings or PSUs by way of loan guarantees are exempt from GST. This decision follows the GST Council's recommendation from its 43rd meeting. Any implementation issues with this circular should be reported to the Commissioner of State Tax, Goa. A similar circular has been issued under the Central Goods and Services Tax Act.
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