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Applicability of GST on Priority Sector Lending Certificate Priority Sector Lending Certificate is a tradable certificate which is issued against the priority sector loans of the banks. Priority Sector Lending Certificate is a tool for promoting comparative advantages amongst the banks…
Utilization of Input Tax Credit The Central Goods and Service Tax (Amendment) Act, 2018 has been made effective from 1st February 2019 and the said amendment has resulted into various changes in the utilization of input tax credit and the same…