Nature of Supply of Priority Sector Lending Certificates (PSLC)
93/12/2019 Dated:- 8-3-2019 CGST – Circulars / Ordes
GST
Circular No. 93/12/2019-GST
F. No. 354/124/2018-TRU
Government of India
Ministry of Finance
Department of Revenue
Tax research Unit
Room No. 156, North Block,
New Delhi, 8th March, 2019
To,
The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) /
The Principal Director Generals/ Director Generals (All)
Madam/Sir,
Subject: regarding
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. 62/36/2
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