Levy of GST on Priority Sector Lending Certificates (PSLC)
45/2018 Dated:- 18-9-2018 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
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 Lending Certificates (PSLC)
Representations have been received requesting to clarify the following:
(i) Mechanism for discharge of tax liability on trading of P
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