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        Case ID :
        GST - States

        Seeks to amend notify levy of Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM). - 11/2018 - Karnataka SGST

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        Priority Sector Lending Certificate under reverse charge: amendment adds PSLC to taxable supplies between registered persons under GST. Inserts a new entry in the Karnataka GST notification designating Priority Sector Lending Certificate as a taxable item under Any Chapter, with both supplier and recipient specified as any registered person, thereby bringing PSLC within the notification's taxable-supply framework under section 9(3) of the Karnataka GST Act.
                          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 under reverse charge: amendment adds PSLC to taxable supplies between registered persons under GST.

                                Inserts a new entry in the Karnataka GST notification designating Priority Sector Lending Certificate as a taxable item under Any Chapter, with both supplier and recipient specified as any registered person, thereby bringing PSLC within the notification's taxable-supply framework under section 9(3) of the Karnataka GST Act.


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