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    <title>GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them</title>
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    <description>Entry No. 34A exempts services supplied by Central Government, State Government or Union territory to their undertakings or Public Sector Undertakings by way of guaranteeing loans taken by such undertakings or PSUs from banking companies and financial institutions, and the circular reiterates that guaranteeing of loans by Central or State Government for their undertaking or PSU is specifically exempt under Entry No. 34A.</description>
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      <description>Entry No. 34A exempts services supplied by Central Government, State Government or Union territory to their undertakings or Public Sector Undertakings by way of guaranteeing loans taken by such undertakings or PSUs from banking companies and financial institutions, and the circular reiterates that guaranteeing of loans by Central or State Government for their undertaking or PSU is specifically exempt under Entry No. 34A.</description>
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