In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 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.29/P.A.5/ 2017/S.54/2017 dated the 30th June, 2017, namely:-
AMENDMENT
In the said notification,-
(i) in the opening paragraph, in the proviso, in clause (i), for the words and figure "serial numbers 1", the words, figure and letters "serial numbers 1AA" shall be substituted;
(ii) in the TABLE, S. No. 1 shall be re-numbered as S. No. 1AA, and before S. No. 1AA as so re-numbered, the following serial numbers and entries shall be inserted, namely :-
1507
1508
1509
1510
1511
1512
1513
1514
1515
1516
1517
1518
2701
2702
2703
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.