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[Cites 0, Cited by 0] [Section 43(2)] [Section 43] [Entire Act]

State of Rajasthan - Subsection

Section 43(2)(b) in Rajasthan 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