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) , and all other powers enabling him in this behalf , the Governor of Punjab, on the recommendations of the Council, is pleased to rescind the Government of Punjab, Department of Excise and Taxation, Notification No. S.O.102/P.A.5/2017/S.11/2017, dated the 1st December, 2017, except as respects things done or omitted to be done before such rescission.

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.