Seeks to amend Notification No. S.O.16/P.A.5/ 2017/S.9/2017, dated the 30th June, 2017 - S.O. 59/P.A.5/2017/Ss. 9 and 15/2023 - Punjab SGST

GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) NOTIFICATION The 4th August, 2023 No. S.O. 59/P.A.5/2017/Ss. 9 and 15/2023 .- In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act 5 of 2017), and all other powers enabling him in this behalf, on being satisfied that it is necessary in the public interest so to do, 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.16/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, - A. in Schedule I @ 2.5%, - (i) against serial number 102A, in column (3), for the entry, the following entry shall be substituted, namely: - Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol) ; (ii) against serial number 103A, in column (3), for the entry, the following entry shall be substituted, namely: - Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants [other than aquatic feed including shrimp feed and prawn feed, poultry feed cattle feed, including grass, hay straw, supplement additives, husk of pulses including chilka, concentrates including chuni/ churi, khanda, wheat bran, de-oiled cake] ; B. in Schedule II @ 6%, - (i) against serial number 48, in column (3), for the entry, the following entry shall be substituted, namely: - Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice] ; (ii) against serial number 180, in column (3), for the entry, the following entry shall be substituted, namely: - Mathematical boxes, geometry boxes and colour boxes ; C. in Schedule III @ 9%, against serial number 25, in column (3), for the entry, the following entry shall be substituted, namely: - Ethyl alcohol and other spirits, denatured, of any strength [other than ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol)] ; 2. This notification shall be deemed to have come into force on and with effect from the 1st day of January, 2023. VIKAS PRATAP, Financial Commissioner (Taxation) to Government of Punjab, Department of Excise and Taxation.