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THE PUNJAB GOODS AND SERVICES TAX ACT, 2017 Notification
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Body NOTIFICATION No. S.O.35/P.A.5/2017/S.10/Amd./2019, Dated 8 th April, 2019

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, for the portion beginning with the words "an amount calculated at the rate of" and ending with the words "half per cent.of the turnover of taxable supplies of goods in State in case of other suppliers", the words and figures, "an amount of tax calculated at the rate specified in rule 7 of the Central Goods and Services Tax Rules, 2017:" shall be substituted.

2. This notification shall come into force with effect from the 1st day of February, 2019.

M.P. SINGH,

Additional Chief Secretary-cum-

Financial Commissioner (Taxation)

to Government of Punjab,

Department of Excise and Taxation.