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        Case ID :
        GST - States

        Amendments in notification of the Government of Tripura in the Department of Finance (Taxes & Excise), No.4/2017 - F.1-11(91)-TAX/GST/2018(part) - Tripura SGST

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        Priority Sector Lending Certificate: newly included taxable supply between registered persons under state GST rate notification. The State GST rate notification is amended to insert an entry listing Priority Sector Lending Certificate under 'Any Chapter,' with both supplier and recipient specified as 'Any registered person,' thereby bringing such certificates within the scope of taxable supplies under the Tripura State GST rate notification.
                          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.

                                Priority Sector Lending Certificate: newly included taxable supply between registered persons under state GST rate notification.

                                The State GST rate notification is amended to insert an entry listing Priority Sector Lending Certificate under "Any Chapter," with both supplier and recipient specified as "Any registered person," thereby bringing such certificates within the scope of taxable supplies under the Tripura State GST rate notification.


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