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        GST on specified scrips clarified: omission of prior entry and tax treatment guidance for stamps and documents of title. An entry in Schedule 2 concerning unused postage and similar stamps, stamp impressed paper, banknotes, cheque forms, stock/share/bond certificates and similar documents of title (excluding Duty Credit Scrips) was omitted by Notification No. 8/2021 Integrated Tax (Rate) dated 30 9 2021 w.e.f. 1 10 2021. Administrative clarification addressed the GST treatment of Priority Sector Lending Certificates, Renewable Energy Certificates and similar scrips as set out in Circular No. 46/20/2018 GST.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                GST on specified scrips clarified: omission of prior entry and tax treatment guidance for stamps and documents of title.

                                An entry in Schedule 2 concerning unused postage and similar stamps, stamp impressed paper, banknotes, cheque forms, stock/share/bond certificates and similar documents of title (excluding Duty Credit Scrips) was omitted by Notification No. 8/2021 Integrated Tax (Rate) dated 30 9 2021 w.e.f. 1 10 2021. Administrative clarification addressed the GST treatment of Priority Sector Lending Certificates, Renewable Energy Certificates and similar scrips as set out in Circular No. 46/20/2018 GST.


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