9911796707
TMI BlogAmendment in Notification No. S.O.17/2017/P.A.5/Ss.9, 11, 15 and 16/2017, dated the 30th June, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... 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.17/2017/P.A.5/Ss.9, 11, 15 and 16/2017, dated the 30thJune, 2017, published in the Punjab Government Gazette (Extraordinary), Part III, dated the 30thJune, 2017, namely:- AMENDMENT In the said notification in the Table, - (a) against serial number 3, - (A) in item (iii), in column (3), for the words Government, a local authority or a Governmental authority , the words Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity shall be substituted; (B) in item (vi), in column (3), for the words ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (viii) Composite supply of works contract as defined in clause ( 119 ) of section 2 of the Punjab Goods and Services Tax Act, 2017 and associated services , in respect of offshore works contract relating to oil and gas exploration and production (E P) in the offshore area beyond 12 nautical miles from the nearest point of the appropriate base line. 6 - (ix) Construction services other than (i), (ii), (iii), (iv), (v), (vi), ( vii )and (viii) above. 9 - ; (b) against serial number 8, for item (ii), in column (5), for the word or the Word and shall be substi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 6 - (vi) Goods transport services other than (i), (ii), (iii), (iv) and (v) above 9 - ; (e) against serial number 10, for item (i), in columns (3), (4) and (5)and the entries relating thereto, the following shall be substituted, namely: (3) (4) (5) (i) Renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideratin charged from the service recipient. 2 .5 Provided that credit of input tax charged on goods and services used in supplying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per cent. of the rate of State tax as applicable on supply of like goods involving transfer of title in goods. Note :- Nothing contained in this entry shall apply on or after 1st July, 2020. - ( vii ) Leasing or rental services , with or without operator, other than (i), (ii), (iii). (iv), (v)'and (vi) above. Same rate of State tax as applicable on supply of like goods involving transfer of title in goods - ; (h) against serial number 26, in column (3), (i) in item (i), for sub-item (c), the following sub-item shall be substituted, namely: - (c) all products falling under Chapter 71 in the First ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods falling under Chapter 48 or 49, which attract PGST @ 2 .5 per cent. or Nil. ; (vi) after item (ii), in columns (3), (4) and (5) in column (3) and the entries relating thereto, the following shall be inserted, namely: - (3) (4) (5) (iia) Services by way of any treatment or process on goods belonging to another person, in relation to printing of all goods falling under Chapter 48 or 49, which attract PGST @ 6 per cent. 6 - ; ( vii ) in item (iii), for the word, brackets and figures and (ii) the figures, brackets, letters and word , (ia), (ii) and (iia) shall be substituted; (i) a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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