https://www.taxtmi.com/circulars?id=65728 Renewable Energy Certificates (RECs), Priority Sector Lending Certificates (PSLCs) and similar documents are classifiable under heading 4907 and will attract GST at the rate applicable to that heading, while duty credit scrips specifically covered by the exemption entry will attract Nil GST. The 18% residual entry in Schedule III applies only where no other schedule entry covers the goods and therefore does not govern certificates covered by heading 4907. en-us Mon, 11 Jun 2018 00:00:00 +0530 Mon, 11 Jul 2022 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65728 Renewable Energy Certificates (RECs), Priority Sector Lending Certificates (PSLCs) and similar documents are classifiable under heading 4907 and will attract GST at the rate applicable to that heading, while duty credit scrips specifically covered by the exemption entry will attract Nil GST. The 18% residual entry in Schedule III applies only where no other schedule entry covers the goods and therefore does not govern certificates covered by heading 4907. Circulars GST - States Mon, 11 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65728