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    <title>Nature of Supply of Priority Sector Lending Certificates (PSLC)</title>
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    <description>PSLCs traded between banks on the RBI e Kuber portal are treated as supplies of goods in the course of inter State trade, making IGST payable for the relevant periods; banks that have already paid CGST/SGST for such transactions need not pay IGST for those payments.</description>
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