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        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.

        <h1>IGST on PSLC trading affirmed as inter state supply; prior CGST/SGST payments need not be re paid.</h1> 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.

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