Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 10(5)] [Section 10] [Entire Act] State of Punjab - Subsection Section 10(5)(ii) in The Punjab Goods and Services Tax Act, 2017 (ii)exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount.]