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        Case ID :
        GST - States

        Notification regarding Levy of GST on PSLC on RCM basis - 56/GST-2 - Haryana SGST

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        GST on Priority Sector Lending Certificates now leviable under reverse charge when supplied between registered persons. Amendment inserts a new table entry that notifies GST on Priority Sector Lending Certificates, categorised under 'Any Chapter', and specifies that both supplier and recipient are 'Any registered person', pursuant to sub-section (3) of section 9 of the Haryana Goods and Services Tax Act, 2017.
                          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.

                                GST on Priority Sector Lending Certificates now leviable under reverse charge when supplied between registered persons.

                                Amendment inserts a new table entry that notifies GST on Priority Sector Lending Certificates, categorised under "Any Chapter", and specifies that both supplier and recipient are "Any registered person", pursuant to sub-section (3) of section 9 of the Haryana Goods and Services Tax Act, 2017.


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