https://www.taxtmi.com/forum/issue?id=120835 Valuation of corporate guarantee under GST is discussed with reference to the rule governing related-party supplies and the treatment of declared invoice value, book value, and prescribed percentage valuation. The discussion indicates that where the corporate guarantee is accounted for at a rate higher than the prescribed percentage, GST valuation is to follow the higher declared percentage rather than a lower notional rate, as the valuation rule and related circular guidance are treated as controlling the measure of supply. en-us Mon, 23 Mar 2026 20:58:37 +0530 Wed, 01 Apr 2026 08:17:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120835 Valuation of corporate guarantee under GST is discussed with reference to the rule governing related-party supplies and the treatment of declared invoice value, book value, and prescribed percentage valuation. The discussion indicates that where the corporate guarantee is accounted for at a rate higher than the prescribed percentage, GST valuation is to follow the higher declared percentage rather than a lower notional rate, as the valuation rule and related circular guidance are treated as controlling the measure of supply. Discussion-Forum GST Mon, 23 Mar 2026 20:58:37 +0530 https://www.taxtmi.com/forum/issue?id=120835