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Home Tags Posts tagged with "Cbic Circular"

Tag: Cbic Circular

GST implications on guarantee issuance
SNG & Partners

Implications of GST on issuance of guarantee

By Anju Gandhi, Hetal Sheth and Manan Pant, SNG & Partners

A guarantee is defined in section 126 of the Indian Contract Act, 1872 as a contract to perform or discharge the liability of a third person in case of default

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