https://www.taxtmi.com/circulars?id=70913 Priority Sector Lending Certificates, Renewable Energy Certificates and similar scrips are classified under heading 4907 and attract GST at 12%. The residual 18% rate applies only where goods are not covered by a specific GST rate-schedule entry. The earlier residual-rate clarification for Priority Sector Lending Certificates is modified. Duty credit scrips classifiable under heading 4907 attract Nil GST under the applicable exemption entry. en-us Wed, 06 Jun 2018 00:00:00 +0530 Mon, 24 Aug 2026 10:27:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70913 Priority Sector Lending Certificates, Renewable Energy Certificates and similar scrips are classified under heading 4907 and attract GST at 12%. The residual 18% rate applies only where goods are not covered by a specific GST rate-schedule entry. The earlier residual-rate clarification for Priority Sector Lending Certificates is modified. Duty credit scrips classifiable under heading 4907 attract Nil GST under the applicable exemption entry. Circulars GST - States Wed, 06 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70913