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of <h1>GST on Priority Sector Lending Certificates: Seller Banks Pay 12% from July 2017 to May 2018 in Himachal Pradesh.</h1> The circular addresses the levy of GST on Priority Sector Lending Certificates (PSLC) in Himachal Pradesh. It clarifies that for the period from July 1, 2017, to May 27, 2018, the seller bank is responsible for paying GST on PSLC trading on a forward charge basis. A GST rate of 12% is applicable to these transactions. The circular, effective from September 12, 2018, invites stakeholders to report any difficulties in its implementation to the office of the Commissioner of State Taxes and Excise.
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