{"id":14103,"date":"2018-09-18T00:00:00","date_gmt":"2018-09-17T18:30:00","guid":{"rendered":""},"modified":"2018-09-18T00:00:00","modified_gmt":"2018-09-17T18:30:00","slug":"levy-of-gst-on-priority-sector-lending-certificates-pslc","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=14103","title":{"rendered":"Levy of GST on Priority Sector Lending Certificates (PSLC)."},"content":{"rendered":"<p>Levy of GST on Priority Sector Lending Certificates (PSLC).<br \/>21\/2018-GST Dated:- 18-9-2018 Assam SGST<br \/>GST &#8211; States<br \/>GOVERNMENT OF ASSAM<br \/>\nOFFICE OF THE COMMISSIONER OF TAXES, ASSAM :: KAR BHAWAN<br \/>\nDISPUR, GUWAHATI-6<br \/>\nCIRCULAR NO. 21\/2018-GST<br \/>\nDated Dispur the 18th September, 2018.<br \/>\nSubject : Levy of GST on Priority Sector Lending Certificates (PSLC) &#8211; regarding<br \/>\nNo. CT\/GST-15\/2017\/186.- Representations have been received requesting to clarify the following:<br \/>\n(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.<br \/>\n(ii) GST rate applicable on trading of PSLCs.<br \/>\n2. The representations have been examined. With the approval of the GST Implementation Com<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/circulars?id=57449\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Levy of GST on Priority Sector Lending Certificates (PSLC).21\/2018-GST Dated:- 18-9-2018 Assam SGSTGST &#8211; StatesGOVERNMENT 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) &#8211; regarding No. CT\/GST-15\/2017\/186.- Representations have &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=14103\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Levy of GST on Priority Sector Lending Certificates (PSLC).&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-14103","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14103","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14103"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14103\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14103"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14103"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14103"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}