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 5 of 2017), and all other powers enabling him in this behalf, on being satisfied that it is necessary in the public interest so to do, the Governor of Punjab, on 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, published in the Punjab Government Gazette (Extraordinary), Part III, dated the 30th June, 2017, namely:-
AMENDMENT
In the said notification, in the Table, against serial number 19C, for the entry in column (3), the following entry shall be substituted; namely:-
2. This notification shall be deemed to have come into force on and with effect from 27th day of July, 2023.
VIKAS PRATAP,
Financial Commissioner (Taxation)
to Government of Punjab,
Department of Excise and Taxation.