Inter state supply of Priority Sector Lending Certificates: IGST applies to e Kuber trading; prior CGST/SGST paid need not be duplicated. Trading of Priority Sector Lending Certificates on the RBI e Kuber portal is a supply of goods in the course of inter state trade and accordingly IGST shall be payable on such supplies. Where a bank has already paid CGST/SGST (or CGST/UTGST) in respect of such trading, it shall not be required to pay IGST for that supply.