Amendment in Notification No. S.O.17/P.A.5/2017/Ss.9, 11, 15 and 16/2017, dated the 30th June, 2017 - S.O. 21/P.A.5/2017/Ss. 9, 11, 15 and 16/Amd./2019 - Punjab SGST

GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION BRANCH-II) NOTIFICATION The 28th February, 2019 No. S.O. 21/P.A.5/2017/Ss. 9, 11, 15 and 16/Amd./2019. - In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, is pleased to make the following amendment in the Government of Punjab,Department of Excise and Taxation, Notification No. S.O.17/P.A.5/2017/Ss.9, 11, 15 and 16/2017, dated the 30th June, 2017, published in the Punjab Government Gazette(Extraordinary), Part III, dated the 30th June, 2017, namely:- AMENDMENT 1. In the said notification,- (i) in the Table, - (a) against serial number 3, in column (3), in item (xii), after the brackets, figures and word (xi) above , the words and number and serial number 38 below shall be inserted; (b) against serial number 7, in column (3), in item (i), in Explanation 1, the words school, college shall be omitted; (c) against serial number 8, - (A) after item (iv) and the entries relating thereto, the following shall be inserted, namely: - (3) (4) (5) (iva) Transportation of passengers, with or without accompanied baggage, by air, by non-scheduled air transport service or charter operations, engaged by specified organisations in respect of religious pilgrimage facilitated by the Government of India, under bilateral arrangement. 2.5 Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to clause (iv) of Paragraph 4 relating to Explanation] ; (B) in column (3), in item (vii), after the brackets and figures (iv), , the brackets and figures (iva), shall be inserted; (d) against serial number 15, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) (5) (vi) Service of third party insurance of goods carriage 6 - (vii) Financial and related services other than (i), (ii), (iii), (iv), (v), and (vi) above 9 - ; (e) against serial number 17, for item (viii) and the entries relating thereto, the following shall be substituted, namely: - (3) (4) (5) (viia) Leasing or renting of goods Same rate of central tax as applicable on supply of like goods involving transfer of title in goods - (viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viia) above 9 - ; (f) against serial number 21, in column (3), in item (ii), after the brackets, figures and word (i) above , the words and number and serial number 38 below shall be inserted; (g) against serial number 25, in column (3), in item (ii), after the brackets, figures and word (i) above , the words and number and serial number 38 below shall be inserted; (h) against serial number 34,- (A) against item (ii) in column (3), for the entry in column (4), the entry 6 shall be substituted; (B) after item (ii) and the entries relating thereto, the following shall be inserted, namely: - (3) (4) (5) (iia) Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees. 9 - ; (C) in item (iiia), the words exhibition of cinematograph films, shall be omitted; (D) in column (3), in item (vi), after the brackets and figures (ii), , the brackets and figures (iia), shall be inserted; (i) after serial number 37 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) 38. 9954 or 9983 or 9987 Service by way of construction or engineering or installation or other technical services, provided in relation of setting up of following, - (a) Bio-gas plant (b) Solar power based devices (c) Solar power generating system (d) Wind mills, Wind Operated Electricity Generator (WOEG) (e) Waste to energy plants / devices (f) Ocean waves/tidal waves energy devices/plants Explanation:- This entry shall be read in conjunction with serial number 234 of Schedule I of the notification No. 1/2017- Central Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) dated 28th June, 2017 vide GSR number 673(E) dated 28th June, 2017. 9 - ; (ii) in paragraph 4 relating to Explanation, after clause (x), the following clauses shall be inserted, namely: - (xi) specified organisation shall mean, - (a) KumaonMandalVikas Nigam Limited, a Government of Uttarakhand Undertaking; or (b) Committee or State Committee as defined in section 2 of the Haj Committee Act, 2002 (35 of 2002). (xii) goods carriage has the same meaning as assigned to it in clause (14) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988). . 2. This notification shall be deemed to have come into force on the 1st day of January, 2019. M.P. SINGH, Additional Chief Secretary-cum- Financial Commissioner (Taxation) to Government of Punjab, Department of Excise and Taxation.