Clarification regarding taxability of the transaction of providing loan by an overseas affiliate to its Indian affiliate or by a person to a related person
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Taxability of related-party loan transactions clarified to ensure uniform GST implementation across field formations. Clarification is issued on the taxability of a loan provided by an overseas affiliate to an Indian affiliate, or by a person to a related person, to ensure uniform application of GST law. Officers of the Tripura State tax administration are instructed to follow the guidance issued by the Central Board of Indirect Taxes and Customs under the State Goods and Services Tax framework for consistent implementation across field formations.
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Taxability of related-party loan transactions clarified to ensure uniform GST implementation across field formations.
Clarification is issued on the taxability of a loan provided by an overseas affiliate to an Indian affiliate, or by a person to a related person, to ensure uniform application of GST law. Officers of the Tripura State tax administration are instructed to follow the guidance issued by the Central Board of Indirect Taxes and Customs under the State Goods and Services Tax framework for consistent implementation across field formations.
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