Intra state Supply attracting igst?

Intra-State supplies attracting IGST will be enabled only when the supply attract reverse charge is selected by the taxpayer.

In the case of Priority Sector Lending Certificates (PSLCs) traded between banks, irrespective of the state where the banks are registered, the supply is always subject to tax under the Reverse Charge Mechanism (RCM) attracting IGST. For example, if two banks located in Tamil Nadu exchange PSLCs, the recipient bank must pay IGST under RCM, even though it is an intrastate transaction. So Intra-State Supplies attracting IGST will be enabled only when RCM also enabled