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        Case ID :
        GST

        Levy of GST on Priority Sector Lending Certificates (PSLC) – regarding

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        GST on Priority Sector Lending Certificates: liability lies with seller banks under forward charge, rate prescribed by guidance. Levy of GST on Priority Sector Lending Certificates (PSLCs) is to be discharged by the seller bank on a forward charge basis for the transitional period referenced, and a GST rate of 12% is prescribed on the supply; implementation difficulties are to be reported to the Board.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              GST on Priority Sector Lending Certificates: liability lies with seller banks under forward charge, rate prescribed by guidance.

                              Levy of GST on Priority Sector Lending Certificates (PSLCs) is to be discharged by the seller bank on a forward charge basis for the transitional period referenced, and a GST rate of 12% is prescribed on the supply; implementation difficulties are to be reported to the Board.


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