GST on Corporate Guarantees: Rule 28(2) 1% Valuation & RBI Norms Guide
Comprehensive statutory guide to GST on corporate guarantees between related entities. Learn Rule 28(2) deemed 1% per annum valuation rules, Circular No. 204/16/2023 and 225/19/2024 clarifications, cross-border holding guarantees under RCM, ITC eligibility for subsidiaries, and transfer pricing alignments.

