https://www.taxtmi.com/article/detailed?id=17137 Corporate guarantee GST treatment requires first determining taxable supply, then applying the valuation rule in force, and finally addressing compliance. A lender takeover alone does not create a fresh guarantee supply unless the guarantee is renewed or replaced. Co-guarantors are valued according to their respective exposure, while guarantee tenure determines the period for applying the annual benchmark. Domestic guarantors pay under forward charge; overseas guarantors shift liability to the Indian recipient under reverse charge. Input tax credit does not depend on loan disbursement, subject to statutory conditions and proper documentation. en-us Sat, 08 Aug 2026 08:33:42 +0530 Sat, 08 Aug 2026 08:33:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17137 Corporate guarantee GST treatment requires first determining taxable supply, then applying the valuation rule in force, and finally addressing compliance. A lender takeover alone does not create a fresh guarantee supply unless the guarantee is renewed or replaced. Co-guarantors are valued according to their respective exposure, while guarantee tenure determines the period for applying the annual benchmark. Domestic guarantors pay under forward charge; overseas guarantors shift liability to the Indian recipient under reverse charge. Input tax credit does not depend on loan disbursement, subject to statutory conditions and proper documentation. Articles Goods and Services Tax - GST Sat, 08 Aug 2026 08:33:42 +0530 https://www.taxtmi.com/article/detailed?id=17137