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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>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.</description>
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      <description>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.</description>
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