IGST on PSLC trading: inter State supply classification requires IGST, with credit for prior CGST/SGST payments. Trading of PSLCs between banks on the RBI e Kuber portal is a supply of goods in the course of inter State trade, attracting IGST for both the earlier forward charge period and the subsequent reverse charge period; banks that have already discharged CGST/SGST or CGST/UTGST for such supplies shall not be required to pay IGST for amounts already paid.