THE PUNJAB GOODS AND SERVICES TAX ACT, 2017 Notification
-

Body NOTIFICATION No. S.O. 89/P.A.5/2017/Ss.9,11,15,16and148/2021, Dated 26th July, 2021

In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No. 5 of 2017), the Governor of Punjab, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, is pleased to make 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, in the Table, -

(i) in serial number 3, against items (i), (ia), (ib), (ic) and (id) in column (3) , in the conditions in column (5), in sub-clause (ii) of the fourth proviso, after the words "developer- promoter to him", the following words shall be inserted, namely -

"and utilise the same notwithstanding anything contained in the first proviso,"

(ii) in serial number 25, after item (ia) in column (3) and the entries relating thereto, in columns (3), (4) and (5), the following items and entries shall be inserted, namely-

(3)	(4)	(5)
"(ib) Maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or parts.	2.5	-"

(iii) in serial number 25, in item (ii) in column (3), for the words, brackets and figures " and (ia)", the words, brackets, and figures ",(ia) and (ib)" shall be substituted.

2. This notification shall be deemed to have come into force on and with effect from the 2nd day of June, 2021.

A. VENU PRASAD,

Additional Chief Secretary (Taxation) to

Government of Punjab,

Department of Excise and Taxation.