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    <title>GST on services supplied by the State Government to its undertakings or Public Sector Undertakings (PSUs) in relation to guarantees for loans taken by them.</title>
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    <description>GST applicability to guarantee services supplied by the State Government to its undertakings or public sector undertakings for loans obtained by them is governed under the Chhattisgarh GST regime. For uniform application, the central GST framework concerning government-backed loan guarantees is adopted, subject to necessary modifications, and applies under the Chhattisgarh enactment to these guarantee services.</description>
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