1% GST Rule on Corporate Guarantees Explained | скачать в хорошем качестве

1% GST Rule on Corporate Guarantees Explained |

The GST treatment of Corporate Guarantees has undergone a major shift with the introduction of the 1% valuation rule, especially impacting holding–subsidiary and group company transactions. In this video, we explain: 1. What constitutes a Corporate Guarantee under GST 2. Why it is treated as a taxable supply between related parties? 3. Detailed explanation of the 1% valuation rule -------------------------------------------------------------- 00:00 - 1:22 - What is a Corporate Guarantee? 1:23 - 2:16 - 52nd GST Council Meeting Clarifications 2:17 - 3:42 - Whether it is a taxable supply of services? 3:43 - 5:17 - How to find the value for levy of GST? 5:18 - 6:40 - Some more clarifications This video is highly relevant for CAs, CFOs, company secretaries, tax managers, startup founders, and corporate finance teams dealing with inter-company guarantees. 📌 Stay updated on critical GST changes—subscribe for more practical and litigation-focused GST insights.