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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>Services consisting of government guarantees for loans taken by undertakings or Public Sector Undertakings from banking companies and financial institutions, when supplied by Central, State or Union territory governments, are exempt from GST; the exemption is reiterated and declared effective from the stated date, with implementation difficulties to be reported to the Commissioner.</description>
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      <description>Services consisting of government guarantees for loans taken by undertakings or Public Sector Undertakings from banking companies and financial institutions, when supplied by Central, State or Union territory governments, are exempt from GST; the exemption is reiterated and declared effective from the stated date, with implementation difficulties to be reported to the Commissioner.</description>
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