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<h1>Maharashtra Amends GST Notification to Include Priority Sector Lending Certificates Under Reverse Charge Mechanism Effective May 2018.</h1> The Government of Maharashtra has amended Notification No. 04/2017-State Tax (Rate) dated 29th June 2017 to include the levy of Priority Sector Lending Certificate (PSLC) under the Reverse Charge Mechanism (RCM), effective from 28th May 2018. This amendment, issued under the Maharashtra Goods and Services Tax Act, 2017, specifies that PSLCs fall under any chapter and can be supplied by and to any registered person. This change was enacted following recommendations from the Council and is documented in Notification No. 11/2018-State Tax (Rate) by the Finance Department of Maharashtra.