In exercise of the powers conferred by the first proviso to rule 46 of the Punjab Goods and Services Tax Rules, 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.23 /PGSTR/2017/R.46/ 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, after the first proviso, the following proviso shall be inserted, namely,-
Provided further that for class of supply as specified in column (2) and whose HSN Code as specified in column (3) of the Table below, a registered person shall mention eight number of digits of HSN Codes in a tax invoice issued by him under the said rules -
1
38249100
2
29313200
3
29313600
4
29313700
5
29313500
6
29313100
7
29313300
8
29313800
9
29313400
10
29181700
11
29211400
12
29211200
13
29211300
14
29221800
15
29306000
16
29307000
17
29309092
18
19
29333930
20
21
29313900
22
23
24
25
26
27
28
38249900
29
30
39072090
31
39119090
32
33.
28121100
34.
28531000
35.
28111200
36.
29049100
37.
28121200
38.
28121300
39.
28121400
40.
29202300
41.
29202400
42.
29202100
43.
29202200
44.
28121500
45.
28121600
46.
28121700
47.
29221720
48.
29221710
49.
29221500
2. This notification shall be deemed to have come into force with effect from the 1st day of December, 2020.
A. VENU PRASAD,
Financial Commissioner (Taxation) and Secretary to
Government of Punjab,
Department of Excise and Taxation.