Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST
Circular No.204/16/2023-GST
F.No. 20/06/22/2023-GST-CBEC
Government of IndiaMinistry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing
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NewDelhi,Datedthe
27thOctober, 2023
To,ThePrincipalChiefCommissioners/ChiefCommissioners/PrincipalCommissioners/ Commissionersof Central Tax (All)The Principal Directors General/ Directors General
(All)Madam/Sir,
Subject:Clarificationon issuespertaining totaxability of personal guarantee and corporate guarantee in GST-reg.
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