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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>Guarantee of loans by Central or State Governments to their undertakings or public sector undertakings for loans taken from banking companies and financial institutions is specifically exempt from goods and services tax under the exemption entry in the central rate notification; Tripura directs its tax officers to follow this Central clarification to ensure uniform implementation and to report any difficulties.</description>
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      <description>Guarantee of loans by Central or State Governments to their undertakings or public sector undertakings for loans taken from banking companies and financial institutions is specifically exempt from goods and services tax under the exemption entry in the central rate notification; Tripura directs its tax officers to follow this Central clarification to ensure uniform implementation and to report any difficulties.</description>
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