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Interest charged by Del Credere agent on short term loan exempt from GST

May 11, 2018[2018] 93 178 (AAR-GUJARAT)

GST : Service provided by applicant, Del Credere Agent by way of extending short term loans insofar as consideration is represented by way of interest, is covered under Sl. No. 27 of Notification 12/2017-CT(R) dated 28-6-2017 and Notification No. 12/2017 – ST(R) dated 30-6-2017and hence exempted from payment of Goods and Services Tax

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