THE PUNJAB GOODS AND SERVICES TAX ACT, 2017 Notification
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Notification No. S.O.31 /P.A.5/2017/S.ll/2017.- Dated 30th June, 2017

In exercise of the powers conferred by subsection (1) of section 11 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 being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, is pleased to exempt, supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2), from the whole of the state tax leviable thereon under section 9 of thesaidAct, namely:-

TABLE

S. No.	Tariff item, sub-heading, heading or Chapter	Description of supply of Goods
(1)	(2)	(3)
1	Any chapter	The supply of goods by the CSD to the Unit Run Canteens
2	Any chapter	The supply of goods by the CSD to the authorized customers
3	Any chapter	The supply of goods by the Unit Run Canteens to the authorized customers

Explanation. -

(1) In this notification, "tariff item", "sub-heading" "heading" and "Chapter" shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).

(2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.

2. This notification shall come into force on and with effect from the 1^st day of July, 2017.

A. VENU PRASAD,

Financial Commissioner and Secretary to Government of Punjab,

Department of Excise and Taxation