GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them

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..... ne, North Zone, Central Zone), Shimla, Palampur, Mandi, H.P. 2. The Joint Commissioner of State Taxes and Excise, Flying Squad, (Central Zone, North Zone, South Zone), Una, Palampur, Parwanoo, H.P. 3. The Dy. Commissioner of State Taxes and Excise, Shimla, Solan, Una, Sirmour, Bilaspur, Hamirpur, Mandi, Kullu, Chamba, Kangra, Revenue Distt Nurpur and BBN Baddi, H.P. 4. The Asstt. Commissioner o .....

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..... 3. Accordingly, as recommended by the Council, it is re-iterated that guaranteeing of loans by Central or State Government for their undertaking or PSU is specifically exempt under said entry No. 34A. 4. This circular shall come into force w.e.f. 17.06.2021. 5. Difficulty if any, in the implementation of this circular may be brought to the notice of this office. Yours Faithfully, Sd/ Yunus, .....

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