Short title, extent and commencement.

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..... AND SERVICES TAX ACT, 2017. (Punjab Act No. 5 of 2017) AN ACT to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the State of Punjab and the matters connected therewith or incidental thereto BE it enacted by Legislature of the State of Punjab in the Sixty-eighth Year of the Republic of India as follows:- CHAPTER I .....

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