GST on Corporate Guarantee: Rule 28(2) & Circular 204 Compliance Guide
Exhaustive legal and tax guide on GST valuation and levy on corporate guarantees issued between related persons and subsidiaries. Master Rule 28(2) of the CGST Rules (1% deemed annual valuation), CBIC Circular No. 204/16/2023-GST, personal director guarantee exemptions, corporate tax overlaps under Section 115BAA, and cross-border multinational implications.

