Amendment in Notification No. S.O 37/P.A.5/ 2017/S.11/2017 dated the 30th June, 2017 - S.O. 101/P.A.5/2017/Ss. 9, 11, 15 and 148/2023 - Punjab SGST

GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) NOTIFICATION The 22nd December, 2023 No. S.O. 101/P.A.5/2017/Ss. 9, 11, 15 and 148/2023 . - In exercise of the powers conferred by sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, and section 148 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 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 37/P.A.5/ 2017/S.11/2017 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, - (1.) after serial number 3A and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) 3B Chapter 99 Services provided to a Governmental Authority by way of (a) water supply; (b) public health; (c) sanitation conservancy; (d) solid waste management; and (e) slum improvement and upgradation. Nil Nil ; (2.) against serial number 6, in column (3),in item (a), after the words Department of Posts , the words and brackets and the Ministry of Railways (Indian Railways) shall be inserted; (3.) against serial number 7, in column (3), in the Explanation, in item (a), in sub-item(i), after the words Department of Posts , the words and brackets and the Ministry of Railways (Indian Railways) shall be inserted; (4.) against serial number 8, in column (3)in the proviso, in item (i), after the words Department of Posts , the words and brackets and the Ministry of Railways (Indian Railways) shall be inserted; (5.) against serial number 9,in column (3), in the first proviso, in item (i), after the words Department of Posts , the words and brackets and the Ministry of Railways (Indian Railways) shall be inserted; 2. This notification shall be deemed to have come into force on and with effect from the 20th day of October, 2023. VIKAS PRATAP, Financial Commissioner (Taxation) to Government of Punjab, Department of Excise and Taxation