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        GST - States

        GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them

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        Government guarantee service exemption affirmed: loan guarantees to undertakings and PSUs not subject to GST. Supply of guarantee services by a State Government to its undertakings or PSUs in respect of loans from banks and financial institutions is exempt from GST under Entry No. 34A of the State Tax rate notification; this exemption for government-guaranteed loans to undertakings and PSUs is reaffirmed and to be implemented from the notified effective date, with officers to report any implementation difficulties to the issuing office.
                          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.

                                Government guarantee service exemption affirmed: loan guarantees to undertakings and PSUs not subject to GST.

                                Supply of guarantee services by a State Government to its undertakings or PSUs in respect of loans from banks and financial institutions is exempt from GST under Entry No. 34A of the State Tax rate notification; this exemption for government-guaranteed loans to undertakings and PSUs is reaffirmed and to be implemented from the notified effective date, with officers to report any implementation difficulties to the issuing office.


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