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of <h1>India Amends GST Rules to Levy Tax on Priority Sector Lending Certificates Under Reverse Charge Mechanism.</h1> The Government of India, through the Ministry of Finance, has issued Notification No. 12/2018 to amend Notification No. 04/2017-Integrated Tax (Rate) dated June 28, 2017. This amendment introduces the levy of Priority Sector Lending Certificates (PSLC) under the Reverse Charge Mechanism (RCM) as per the Integrated Goods and Services Tax Act, 2017. The amendment specifies that any registered person supplying or receiving PSLCs will be subject to this levy. The notification, effective from May 28, 2018, follows recommendations from the Council and updates previous amendments made to the original notification.
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