Levy of GST on Priority Sector Lending Certificates (PSLC).
21/2018-GST Dated:- 18-9-2018 Assam SGST
GST – States
GOVERNMENT OF ASSAM
OFFICE OF THE COMMISSIONER OF TAXES, ASSAM :: KAR BHAWAN
DISPUR, GUWAHATI-6
CIRCULAR NO. 21/2018-GST
Dated Dispur the 18th September, 2018.
Subject : Levy of GST on Priority Sector Lending Certificates (PSLC) – regarding
No. CT/GST-15/2017/186.- Representations have been received requesting to clarify the following:
(i) Mechanism for discharge of tax liability on trading of Priority Sector Lending Certificate (PSLC) for the period 01-7-2017 to 27-05-2018.
(ii) GST rate applicable on trading of PSLCs.
2. The representations have been examined. With the approval of the GST Implementation Com
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =