Seeks to amend Notification No. S.O. 35/P.A.5/2017/S.9/ 2017, dated the 30th June, 2017

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..... 9 .-In exercise of the powers conferred by sub-section (3) of section 9 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab, 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. 35/P.A.5/201 .....

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..... purpose of deducting tax under section 51 and not for making a taxable supply of goods or services. ; (b) after serial number 11 and the entries relating thereto, the following serial numbers and entriesshall be inserted, namely: - (1) (2) (3) (4) 12. Services provided by business facilitato .....

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..... ich has taken registration under the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017) only for the purpose of deducting tax under section 51 of the said Act and not for making a taxable supply of goods or services; or (ii) a registered person paying tax under section 10 of the said Act. Any person other than a body corporate A registered person, .....

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