Section 43(5)(b) in The Central Goods and Services Tax Rules, 2017

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Union of India - Subsection

Section 43(5)(b) in The Central Goods and Services Tax Rules, 2017

(b)the value of services by way of accepting deposits, extending loans or advances in so far as the consideration is represented by way of interest or discount, except in case of a banking company or a financial institution including a non-banking financial company, engaged in supplying services by way of accepting deposits, extending loans or advances; and

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Union of India - Subsection

Section 43(5)(b) in The Central Goods and Services Tax Rules, 2017