9911796707
TMI BlogAmendment in the Government of Punjab, Department of Excise and Taxation, Notification No. S.O. 17/P.A.5/2017/Ss.9, 11, 15 and 16/2017 dated the 30th June, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... Extraordinary), Part III, dated the 30th June, 2017, namely:- AMENDMENT In the said notification, (i) in the Table, - (a) against serial number 3, under column (3), - (A) in item (iv),- (I) for sub-item (c), the following sub-item shall be substituted, namely: - (c) a civil structure or any other original works pertaining to the ln-situ redevelopment of existing slums using land as a resource, under the Housing for All (Urban) Mission/ Pradhan Mantri AwasYojana (Urban); ; (II) after sub-item (d), the following sub-items shall be inserted, namely: - (da) a civil structure or any other original works pertaining to the Economically Weaker Section (EWS) houses constructed under the Affordable Housing in partnership by State or Union territory or local authority or urban development authority under the Housing for All (Urban) Mission/Pradhan Mantri AwasYojana (Urban); (db) a civil structure or any other original works pertaining to the houses constructed or acquired under the Credit Linked Subsidy Scheme for Economically Weaker Section (EWS)/ Lower Income Group (LIG)/ Middle Income Group-1 (MlG-1)/ Middle Income Group-2 (MlG-2) under the Housing fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be. (xi) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017. 2.5 Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. (xii) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii), (viii),(ix), (x) and (xi) above. 9 - ; (b) against serial number 9, in the entry under column (3), in item (v), for the words natural gas , the words and brackets natural gas, petroleum crude, motor spirit (commonly known as petrol), high speed diesel or aviation turbine fuel shall be substituted; (c) against serial number 10, for item (ii) under column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vessels including bulk carriers and tankers) has not been taken [Please refer to Explanation no. (iv)]. (viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi) and (vii) above. Same rate of central tax as applicable on supply of like goods involving transfer of title in goods. - ; (f) against serial number 23, against item (i) under column (3), in condition 1 under column (5), after the words supplying the service , the words and brackets , other than the input tax credit of input service in the same line of business (i.e. tour operator service procured from another tour operator) shall be inserted; (g) against serial number 23, for item (ii) under column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) (5) (ii) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) (5) (iii) Tailoring services. 2.5 - (iv) Manufacturing services on physical inputs (goods) owned by others, other than (i), (ia), (ii), (iia) and (iii) above. 9 - ; (k) for serial number 32 and the entries relating thereto, the following shall be substituted, namely:- (1) (2) (3) (4) (5) 32 Heading 9994 (i) Services by way of treatment of effluents by a Common Effluent Treatment Plant. 6 - (ii) Sewage and waste collection, treatment and disposal and other environmental protection services other than (i) above. 9 - ; (l) against serial number 34, under column (3),- (A) for item (iii) and the entries relating thereto in columns (3), (4) and (5), the follow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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