Levy & Collection Of Tax- Amendments in the notification of this department Notification No. F A-3-47-2017-1-V (65) dated 30th June 2017. - F.A-3-37-2017-1-V-(51) - Madhya Pradesh SGST
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Taxability of Priority Sector Lending Certificates extended to all registered persons as taxable supplies under state GST. The notification amends the Madhya Pradesh SGST tariff by inserting Priority Sector Lending Certificate as a taxable commodity, specifying that both supplier and recipient are any registered person, thereby bringing such supplies within state GST levy and collection obligations.
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.
Taxability of Priority Sector Lending Certificates extended to all registered persons as taxable supplies under state GST.
The notification amends the Madhya Pradesh SGST tariff by inserting Priority Sector Lending Certificate as a taxable commodity, specifying that both supplier and recipient are any registered person, thereby bringing such supplies within state GST levy and collection obligations.
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