{"id":70744,"date":"2025-01-11T08:46:29","date_gmt":"2025-01-11T03:16:29","guid":{"rendered":""},"modified":"2025-01-11T08:46:29","modified_gmt":"2025-01-11T03:16:29","slug":"high-court-stays-circular-on-corporate-guarantee-not-a-supply-u-s-9-of-cgst-act-2017","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70744","title":{"rendered":"High Court Stays Circular on Corporate Guarantee; Not a &#8220;Supply&#8221; u\/s 9 of CGST Act, 2017."},"content":{"rendered":"<p>High Court Stays Circular on Corporate Guarantee; Not a &#8220;Supply&#8221; u\/s 9 of CGST Act, 2017.<br \/>Case-Laws<br \/>GST<br \/>The HC granted time to the respondents to file a reply challenging the circular dated 27.10.2023 and the petitioner&#39;s contention that providing a corporate guarantee by a holding company to its subsidiary does not constitute a &#8220;supply&#8221; or &#8220;supply of service&#8221; taxable u\/s 9 of the CGST Act, 2017. The HC stayed the operation of the impugned circular dated 27.10.2023 regarding Item No. 2 <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=84800\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; The HC granted time to the respondents to file a reply challenging the circular dated 27.10.2023 and the petitioner&#8217;s contention that providing a corporate guarantee by a holding company to its subsidiary does not constitut<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70744","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70744","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70744"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70744\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70744"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70744"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70744"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}