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Levy of GST on Priority Sector Lending Certificates (PSLC)

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....DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA-700015 TRADE CIRCULAR No. 45/2018 (Circular No. 62/36/2018-GST) DATED: 18.09.2018 Subject: Levy of GST on Priority Sector Lendi....

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.... Council, it is clarified that GST on PSLCs for the period 1.7.2017 to 27.05.2018 will be paid by the seller bank on forward charge basis and GST rate of 12% will be applicable on the supply. 3. Di....

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