IGST on PSLC trading affirmed as inter state supply; prior CGST/SGST payments need not be re paid. Trading of Priority Sector Lending Certificates on the RBI e Kuber portal is a supply of goods in the course of inter State trade or commerce; accordingly, IGST shall be payable on such supplies. Banks that have already paid CGST/SGST or CGST/UTGST for these transactions are not required to pay IGST in respect of those payments.