Amendment in Notification No. S.O 28/P.A.5/ 2017/S.9/2017, dated the 30th June, 2017 - S.O. 05 /P.A.5/2017/S.9/Amd./2022. - Punjab SGST

GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) NOTIFICATION The 28th December, 2021 No. S.O. 05 /P.A.5/2017/S.9/Amd./2022 .-In exercise of the powers conferred by sub-section (3) of section 9 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 being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, is pleased to make the following amendment in the notification of the Government of Punjab, Department of Excise and Taxation, Notification No. S.O 28/P.A.5/ 2017/S.9/2017, dated the 30th June, 2017, published in the Punjab Government Gazette (Extraordinary), Part-III, dated the 30th June,2017, namely:- AMENDMENT In the said notification, in the Table, after Sr. No. 3 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: 3A. 33012400, 33012510, 33012520, 33012530, 33012540 Following essential oils other than those of citrus fruit namely: - a) Of peppermint (Mentha piperita); b) Of other mints : Spearmint oil (ex-mentha spicata), Water mint-oil (ex-mentha aquatic), Horsemint oil (ex-menthasylvestries), Bergament oil (ex-mentha citrate). Any Unregistered Person Any Registered Person ; 2. This notification shall come into force on the 1st day of October, 2021. A.VENU PRASAD, Additional Chief Secretary (Taxation) to Government of Punjab, Department of Excise and Taxation