https://www.taxtmi.com/circulars?id=71167 Taxability and valuation of services arising from corporate guarantees between related persons are governed under the Delhi GST framework by applying, mutatis mutandis, the corresponding Central GST clarification. The guidance addresses treatment of corporate-guarantee arrangements as supplies of services and valuation issues in related-person transactions. It is clarificatory in nature and intended to secure uniform implementation under the DGST Act, 2017. en-us Thu, 29 Jan 2026 00:00:00 +0530 Mon, 07 Sep 2026 15:21:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71167 Taxability and valuation of services arising from corporate guarantees between related persons are governed under the Delhi GST framework by applying, mutatis mutandis, the corresponding Central GST clarification. The guidance addresses treatment of corporate-guarantee arrangements as supplies of services and valuation issues in related-person transactions. It is clarificatory in nature and intended to secure uniform implementation under the DGST Act, 2017. Circulars GST - States Thu, 29 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71167