{"id":74987,"date":"2026-02-12T10:34:37","date_gmt":"2026-02-12T05:04:37","guid":{"rendered":""},"modified":"2026-02-12T10:34:37","modified_gmt":"2026-02-12T05:04:37","slug":"government-guarantee-commission-on-bond-issuances-exempt-from-gst-where-state-guarantees-and-commission-is-payable-to-the-state-government","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74987","title":{"rendered":"Government guarantee commission on bond issuances exempt from GST where State guarantees and commission is payable to the State government."},"content":{"rendered":"<p>Government guarantee commission on bond issuances exempt from GST where State guarantees and commission is payable to the State government.<br \/>Case-Laws<br \/>GST<br \/>Guarantee commission paid by a State undertaking to the State government for guarantees on bonds falls within the exemption under Entry No. 34A of Notification No. 12\/2017-Central Tax (Rate), as amended, and is therefore not subject to GST. The Authority relied on the statutory entry&#39;s language and the CBIC clarification (Circular No. <\/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=96827\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Government guarantee commission on bond issuances exempt from GST where State guarantees and commission is payable to the State government.Case-LawsGSTGuarantee commission paid by a State undertaking to the State government for guarantees on bonds falls w<\/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-74987","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74987","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=74987"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74987\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74987"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74987"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74987"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}