GST on Corporate Guarantees: Rule 28(2) 1% Valuation & Circular 204 Defense Guide
Comprehensive statutory and litigation guide to GST on corporate guarantees under Rule 28(2) of CGST Rules. Master the 1% per annum valuation formula, CBIC Circular No. 204 & 225 clarifications, director personal guarantee exemptions, foreign holding company RCM, and High Court writ strategies.

