https://www.taxtmi.com/circulars?id=57082 Renewable Energy Certificates, Priority Sector Lending Certificates and similar documents are classified as goods under the tariff heading for documents of title and attract the GST rate applicable to that heading; duty credit scrips expressly covered by the exemption notification remain exempt. The residual GST entry applies only when no specific schedule entry governs classification. en-us Wed, 06 Jun 2018 00:00:00 +0530 Wed, 06 Jun 2018 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57082 Renewable Energy Certificates, Priority Sector Lending Certificates and similar documents are classified as goods under the tariff heading for documents of title and attract the GST rate applicable to that heading; duty credit scrips expressly covered by the exemption notification remain exempt. The residual GST entry applies only when no specific schedule entry governs classification. Circulars GST Wed, 06 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57082