THE PUNJAB GOODS AND SERVICES TAX ACT, 2017 Notification
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Body NOTIFICATION No. S.O. 109/P.A.5/2017/S.10/Amd./2019, Dated 24th October, 2019

In exercise of the powers conferred under the proviso to the 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 S.O.39/P.A.5/2017/S.10/2019, dated the 08th April, 2019 published in the Punjab Government Gazette (Extraordinary), Part III, dated the 11th April, 2019 namely:-

AMENDMENT

In the said notification, in the table, after Serial Number. 2 and the entries thereto, the following Serial Number. and entries shall be inserted, namely: -

"2A.

2202 10 10

Aerated Water".

This notification shall be deemed to have come into force on and with effect from the 1st day of October, 2019.

M.P. SINGH,

Additional Chief Secretary-cum-

Financial Commissioner (Taxation) to

Government of Punjab,

Department of Excise and Taxation.