In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11,sub-section (5) of section 15 and sub-section (1) of section 16 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), and all powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, on and with effect from 25th January, 2018, and on being satisfied that it is necessary in the public interest so to do, is pleased to make the following amendment 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 published in the Punjab Government Gazette (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 for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);';
(III) after sub-item (f), the following sub-item shall be inserted, namely: -
"(g) a building owned by an entity registered under section 12AA of the Income Tax Act, 1961 (43 of 1961), which is used for carrying out the activities of providing, centralised cooking or distribution, for mid-day meals under the mid-day meal scheme sponsored by the Central Government, State Government, Union territory or local authorities.";
(B) in item (v),
(I) in sub-item (a), for the word "excluding", the word "including" shall be substituted;
(II) after sub-item (d), the following sub-item shall be inserted, namely: -
"(da) low-cost houses up to a carpet area of 60 square metres per house in an affordable housing project which has been given infrastructure status vide notification of Government of India, in Ministry of Finance, Department of Economic Affairs vide F. No. 13/6/2009-INF, dated the 30th March, 2017;";
(C) for item (ix) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: -
(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 be substituted, namely:-
Provided that nothing contained in this entry shall apply to an amount charged for such lease and sub-lease in excess of one third of the total amount charged for the said composite supply. Total amount shall have the same meaning for the purpose of this proviso as given in paragraph 2 of this notification.
(e) against serial number 17, for item (vii) under column (3), and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-
(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:-
(h) against serial number 24,-
(A) in the Explanation to item (i) under column (3), in clause (i), after sub-clause (g), the following sub-clause shall be inserted, namely:-
"(h) services by way of fumigation in a warehouse of agricultural produce.";
(B) for item (ii) under column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: -
(i) for serial number 25 and the entries relating thereto, the following shall be substituted, namely:-
(j) against serial number 26, under column (3),-
(A) in item (i), after sub-item (e), the following sub-item shall be inserted, namely: -
"(ea) manufacture of leather goods or footwear falling under Chapter 42or 64 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) respectively;";
(B) for item (iii) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: -
(k) for serial number 32 and the entries relating thereto, the following shall be substituted, namely:-
(l) against serial number 34, under column (3),-
(A) for item (iii) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: -
(B) in item (vi), after the brackets and figures "(iii)", the brackets and figures "(iiia)," shall be inserted;
(ii) for paragraph 2, the following shall be substituted, namely: -
"2. In case of supply of service specified in column (3),in item (i); sub-item (b), subitem (c), sub-item (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), subitem (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi), against serial number 3 of the Table above, involving transfer of land or undivided share of land, as the case may be, the value of such supply shall be equivalent to the total amount charged for such supply less the value of transfer of land or undivided share of land, as the case may be, and the value of such transfer of land or undivided share of land, as the case may be, in such supply shall be deemed to be one third of the total amount charged for such supply.
Explanation.-For the purposes of this paragraph, "total amount" means the sum total of,-
(a) consideration charged for aforesaid service; and
(b) amount charged for transfer of land or undivided share of land, as the case may be including by way of lease or sublease.".
M.P. SINGH,
Additional Chief Secretary-cum-
Financial Commissioner (Taxation) to
Government of Punjab,
Department of Excise and Taxation.