In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), (hereafter in this notification referred to as the said Act) , 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.37/ P.A.5 /2017 /S.11 / 2017, dated the 30th June, 2017, namely:-
AMENDMENT
In the said notification, -
A. in the Table, -
(a) in column (3), -
(i) against serial number 6, in clause (a), the words "by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory" shall be omitted;
(ii) against serial number 7, in the Explanation, in clause (a), in sub-clause (i), the words "by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory" shall be omitted;
(iii) against serial number 8, in the proviso, in clause (i), the words "by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory" shall be omitted;
(iv) against serial number 9, in the first proviso, in clause (i), the words "by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory" shall be omitted;
(b) against serial number 12, in column (3), after the words "as residence", the words "except where the residential dwelling is rented to a registered person" shall be inserted;
(c) serial number 14 and the entries relating thereto shall be omitted;
(d) against serial number 15, in column (3), for clause (a), the following shall be substituted: -
(e) against serial number 20, in column (3), clause (d) shall be omitted;
(f) against serial number 21, in column (3), clauses (b) and (c) shall be omitted;
(g) against serial number 24B, for the entries in column (3), the following shall be substituted: -
(h) after serial number 24B and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
9968
(i) serial number 26 and the entries relating thereto shall be omitted;
(j) serial number 32 and the entries relating thereto shall be omitted;
(k) serial number 33 and the entries relating thereto shall be omitted;
(l) serial number 47A and the entries relating thereto shall be omitted;
(m) serial number 51 and the entries relating thereto shall be omitted;
(n) after serial number 52 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
9985
Provided that value of the tour operator service performed outside India shall be such proportion of the total consideration charged for the entire tour which is equal to the proportion which the number of days for which the tour is performed outside India has to the total number of days comprising the tour, or 50% of the total consideration charged for the entire tour, whichever is less:
Provided further that in making the above calculations, any duration of time equal to or exceeding 12 hours shall be considered as one full day and any duration of time less than 12 hours shall be taken as half a day.
Explanation. - "foreign tourist" means a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non- immigrant purposes.
Illustrations:
A tour operator provides a tour operator service to a foreign tourist as follows: -
(a) 3 days in India, 2 days in Nepal; Consideration Charged for the entire tour: Rs.1, 00, 000/-
Exemption: Rs.40, 000/- (=Rs.1, 00, 000/- x 2/5) or, Rs.50, 000/- (= 50% of Rs.1, 00, 000/-) whichever is less, i.e., Rs.40, 000/-(i.e., Taxable value: Rs.60, 000/-);
(b) 2 days in India, 3 nights in Nepal; Consideration Charged for the entire tour: Rs.1,00, 000/-
Exemption:Rs.60,000(=Rs.1,00,000/- x 3/5) or, Rs.50, 000/- (= 50% of Rs.1,00,,000/-) whichever is less, i.e., Rs.50,000/- (i.e.,Taxable value: Rs.50, 000/-);
(c) 2.5 days in India, 3 days in Nepal; Consideration charged for the entire tour: Rs.1,00,000/-
Exemption: Rs.54,545 (=Rs.1,00,000/- x 3/5.5) or, Rs.50, 000/- (= 50% of Rs.1,00,000/-) whichever is less, i.e., Rs.50, 000/-(i.e.,Taxable value: Rs.50,000/-).
(o) serial number 53A and the entries relating thereto shall be omitted;
(p) against serial number 54, in column (3), clause (h) shall be omitted;
(q) serial number 56 and the entries relating thereto shall be omitted;
(r) serial number 73 and the entries relating thereto shall be omitted;
(s) against serial number 74, in column (3), in clause (a), the following proviso shall be inserted, namely: -
(t) serial number 75 and the entries relating thereto shall be omitted;
(u) against serial number 80, for the entries in column (3), the following shall be substituted: -
(a) recreational activities relating to arts or culture, by an individual, or
(b) sports by charitable entities registered under Section 12AA or 12AB of the Income Tax Act.";
(v) against serial number 82A, in column (3), after the letters, figures and words, "FIFA U-17 Women's World Cup 2020", the brackets and words "[whenever rescheduled]" shall be inserted.
2. This notification shall be deemed to have come into force on and with effect from the 18th day of July, 2022.
VIKAS PRATAP,
Financial Commissioner Taxation
to Government of Punjab,
Department of Excise and Taxation.