Nature of Supply of Priority Sector Lending Certificates (PSLC)

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..... ds of all CT GST Territorial Ranges Heads of all CT GST Enforcement Ranges Units Heads of all CT GST Territorial Circles AUS CIRCULAR Subject: Nature of Supply of Priority Sector Lending Certificates (PSLC) - regarding. Madam/Sir, Representations have been received by the CBIC requesting to .....

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..... 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, such banks for payment already made, shall not be required to pay IGST towards such supply. 4. Difficul .....

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