9911796707
TMI BlogAmendment 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.X X X X Extracts X X X X X X X X Extracts X X X X ..... h effect from 25th January, 2018, 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, - (a) against serial number 3, in the entry under column (3), after the words "a Governmental Authority" the words "or a Government Entity" shall be inserted; (b) after serial number 3 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) "3A Chapter 99 Composite supply of goods and services in whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of students, faculty and staff to an educational institution providing services by way of pre-school education and education upto higher secondary school or equivalent."; (f) after serial number 29 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) "29A Heading 9971 or Heading 9991 Services of life insurance provided or agreed to be provided by the Naval Group Insurance Fund to the personnel of Coast Guard under the Group Insurance Schemes of the Central Government. Nil Nil"; (g) against serial number 36, in the entry under column (3), in item (c), for the words "fifty thousand", the words "two lakhs" shall be substituted; (h) after serial number 36 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umber 45,in the entry under column (3),- (i) in item (a), after sub-item (ii), the following sub-item shall be inserted, namely:- "(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;"; (ii) in item (b), after sub-item (iii), the following sub-item shall be inserted, namely:- "(iv) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;"; (iii) in item (c), after sub-item (ii), the following sub-item shall be inserted, namely:- "(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity."; (k) after serial number 53 and the entries ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the proviso, the following proviso shall be inserted, namely:- "Provided further that nothing contained in sub-item (v) of item (b) shall apply to an institution providing services by way of,- (i) pre-school education and education up to higher secondary school or equivalent; or (ii) education as a part of an approved vocational education course."; (p) against serial number 77, in the entry under column (3), in item (c), for the words "five thousand", the words "seven thousand five hundred" shall be substituted; (q) against serial number 81, for the entry under column (3), the following entry shall be substituted, namely: - "Services by way of right to admission to- (a) circus, dance, or theatrical performance including drama ..... X X X X Extracts X X X X X X X X Extracts X X X X
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