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Nature of Supply of Priority Sector Lending Certificates (PSLC).

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Full Text of the Document

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....ector Lending Certificates (PSLC). Representations have been received requesting to clarify whether IGST or CGST/ SGST is payable for trading of PSLC by the banks on e-Kuber portal of RBI. 2. In this regard, it is stated that Circular No. 45/2018-GST dated 18.09.2018 w.e.f. 12.09.2018 was issued clarifying that GST on PSLCs for the period 1.7.2017 to 27.05.2018 will be paid by the seller ban....

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