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

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..... 2021. Circular No. 10/2021 - GST (State) To The Additional Commissioner of State Tax/ Deputy Commissioner of State Tax/ Assistant Commissioner of State Tax (CDC)/II/ Superintendent of State Tax (All)/ Inspector of State Tax (All) Subject: GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them -regarding. The Government of India, Min .....

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..... e Tax Government of Tripura Encl: Circular No. 154/10/2021-GST Circular No.154/10/2021-GST CBIC-190354/36/2021-TRU Section-CBEC Government of India Ministry of Finance Department of Revenue North Block, New Delhi, Dated the 17th June, 2021 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Gener .....

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..... 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. Difficulty, if any, in the implementation of this circular may be brought to the notice of the Board. Yours faithfully, Shashikant Mehta Technical Officer (TRU) Email: [email protected]

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