Priority Sector Lending Certificates classified as taxable supply between registered persons under Meghalaya GST notification. The Meghalaya Government amends Notification No. ERTS(T)/65/2017/4 by inserting a new table entry classifying Priority Sector Lending Certificate under 'Any Chapter,' and specifying that both supplier and recipient of such certificates are 'Any registered person,' thereby treating transactions in these certificates as supplies between registered persons under the State GST 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 Certificates classified as taxable supply between registered persons under Meghalaya GST notification.
The Meghalaya Government amends Notification No. ERTS(T)/65/2017/4 by inserting a new table entry classifying Priority Sector Lending Certificate under "Any Chapter," and specifying that both supplier and recipient of such certificates are "Any registered person," thereby treating transactions in these certificates as supplies between registered persons under the State GST notification.
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