In exercise of the powers conferred by sub-section (1) of section 10 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.26/P.A.5/2017/S.10/ C.A.14/2017/S.21/2017, 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 opening paragraph, -
(a) in clause (i), for the words and sign "one per cent.", the words and sign "half per cent." shall be substituted; and
(b) in clause (iii), for the words and sign "half per cent. of the turnover", the words and sign "half per cent. of the turnover of taxable supplies of goods" shall be substituted.
M.P. SINGH,
Additional Chief Secretary-cum
-Financial Commissioner (Taxation) to
Government of Punjab,
Department of Excise and Taxation.