https://www.taxtmi.com/circulars?id=62415 RECs, PSLCs and similar documents of title are classifiable as goods under heading 4907 and, except for duty credit scrips which attract Nil GST under the relevant notification, will attract the GST rate applicable to heading 4907. The residual state Schedule III entry applies only where no other schedule entry covers the goods; prior reliance on the residual entry for PSLCs is thereby restricted. en-us Wed, 13 Mar 2019 00:00:00 +0530 Sat, 14 Sep 2019 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62415 RECs, PSLCs and similar documents of title are classifiable as goods under heading 4907 and, except for duty credit scrips which attract Nil GST under the relevant notification, will attract the GST rate applicable to heading 4907. The residual state Schedule III entry applies only where no other schedule entry covers the goods; prior reliance on the residual entry for PSLCs is thereby restricted. Circulars GST - States Wed, 13 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62415