In exercise of the powers conferred by sub-section (1) of section 11 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), 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. 27/ P.A.5/2017/S.11/2017, dated the 30th June, 2017, namely:-

AMENDMENT

In the said Notification,-

in the TABLE, against S. No. 1, for the entry in column (4), the entry "6%" shall be substituted.

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.