✔️ Taxation of Corporate Guarantee – Inticacies under GST
✔️ Timeline of Events
✔️ What is a Contract for Guarantee? – Section 126 of the Indian Contract Act, 1872
✔️ Corporate Guarantee Transaction
✔️ Service Tax Regime
✔️ Scope of Supply – GST
✔️ Is Provision of Corporate Guarantee a Shareholder's Function?
✔️ Value of Supply
✔️ Clarifications Issued Vide Circular No. 225/19/2024-GST
✔️ Corporate Guarantee – Import/Export
✔️ Time of Supply
✔️ GST on Corporate Guarantee Prior to Insertion of Rule 28(2)
✔️ Impact of Revision of Corporate Guarantee
✔️ Q&A Session