Nature of Supply of Priority Sector Lending Certificates (PSLC).

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..... ----------------------------------------------------------------------------------------- Office of the Chief Commissioner of State Tax, Edupugallu, Vijayawada. Circular No.16/2019/GST CCTs Ref.in CCW/GST/74/2015 Dt. 08.03.2019 Subject: Nature of Supply of Priority Sector Lending Certificates (PSLC) - regarding .....

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..... reated as a supply of goods in the course of inter-State trade or commerce. Accordingly, IGST shall be payable on the supply of PSLC traded over e-Kuber portal of RBI for both periods i.e 01.07.2017 to 27.05.2018 and from 28.05.2018 onwards. However, where the bank liable to pay GST has already paid CGST/SGST or CGST/UTGST as the case may be, such banks for payment already made, shall not be requi .....

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