Amendment in Notification No. S.O.144/P.A.5/2017/Ss.1 and 51/2018, dated the 3rd September, 2018 - S.O. 104/P.A.5/2017/Ss. 1 and 51/Amd./2021 - Punjab SGST

GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) NOTIFICATION The 6th September, 2021 No. S.O. 104/P.A.5/2017/Ss. 1 and 51/Amd./2021 .-In exercise of the powers conferred by sub-section (3) of section 1 read with section 51 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No. 5 of 2017) (hereafter in this notification referred to as the said Act) and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to make the following amendment in the Government of Punjab, Department of Excise and Taxation, Notification No. S.O.144/P.A.5/2017/Ss.1 and 51/2018, dated the 3rd September, 2018, published in the Punjab Government Gazette (Extraordinary), dated the 5th October, 2018, namely: AMENDMENT In the said notification, at the end, - (a) the first proviso shall be inserted, namely:- Provided that with respect to persons specified under clause (a) of sub-section (1) of section 51 of the Act, nothing in this notification shall apply to the authorities under the Ministry of Defence, other than the authorities specified in Annexure-A and their offices, with effect from the 1st day of October, 2018. ; (b) the second proviso shall be inserted with effect from 31st December, 2018, namely:- Provided further that nothing in this notification shall apply to the supply of goods or services or both which takes place between one person to another person specified under clauses (a), (b), (c) and (d) of sub-section (1) of section 51 of the said Act. . ANNEXURE A CODE NUMBERS ALLOTTED TO THE PRINCIPAL CONTROLLERS/CONTROLLERS OF DEFENCE ACCOUNTS Sl. No. Designation of Controller / Office Code No. 1. Controller of Defence Accounts, Patna 00 2. Pr. Controller of Defence Accounts (Pensions), Allahabad 01 3. Pr. Controller of Defence Accounts (Officers), Pune 02 4. Controller of Defence Accounts, (Army), Meerut 03 5. Pr. Controller of Defence Accounts, Southern Command, Pune 04 6. Pr. Controller of Defence Accounts, Bangalore 05 7. Pr. Controller of Defence Accounts, Western Command, Chandigarh 06 8. Pr. Controller of Accounts (Factories), Kolkata 07 9. Pr. Controller of Defence Accounts (Air Force), Dehradun 08 10. Pr. Controller of Defence Accounts (Navy), Mumbai 09 11. Controller of Defence Accounts (Funds), Meerut 10 12. Pr. Controller of Defence Accounts, Northern Command, Jammu 12 13. Zonal Office (Pension Disbursement), Chennai 13 14 AO DAD Min. of Defence (Civil), New Delhi 14 15. Controller of Defence Accounts, Canteen Stores Dept., Mumbai 15 16. Pr. Controller of Defence Accounts, New Delhi 16 17. Controller of Defence Accounts, Chennai 18 18. Pr. Controller of Defence Accounts (R D) New Delhi 19 19. Controller of Defence Accounts (Pension Disbursement), Meerut 20 20. Controller of Defence Accounts, Gauhati 21 21. Pr. Controller of Defence Accounts, (CC) Lucknow 22 22. Pr. Controller of Defence Accounts (Border Roads), New Delhi 23 23. Controller of Defence Accounts (R D), Bangalore 24 24. Controller of Defence Accounts, Secunderabad 25 25. Controller of Defence Accounts, Jabalpur 26 26. Pr. Controller of Defence Accounts (Air Force), New Delhi 27 27. Pr. Controller of Defence Accounts (R D), Hyderabad 28 28. Controller of Defence Accounts, New Delhi 29 29. Controller of Defence Accounts (IDS), New Delhi 30 30. Pr. Controller of Defence Accounts (SWC), Jaipur 31 A. VENU PRASAD, Additional Chief Secretary (Taxation) to Government of Punjab, Department of Excise and Taxation.