In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, subsection (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, the Governor of Punjab, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, is pleased to make the following amendments in the Government of Punjab, Department of Excise and Taxation, Notification No. S.O 37/P.A.5/2017/S.11/2017, dated the 30* June, 2017, published in the Punjab Government Gazette (Extraordinary), Part-Ill, dated the 30th June,2017, namely:-
AMENDMENT
In the said notification, in the Table, -
(A) after serial number 9D and the entries relating thereto, the following serial numbers and entries shall be
inserted, namely: -
(a) sale of platform tickets;
(b) facility of retiring rooms/waiting rooms;
(c) cloak room services;
(d) battery operated car services.
(B) in serial number 12, -
(i) in column (2), the words and figures "Heading 9963 or" shall be omitted;
(ii) in column (3), the Explanation shall be numbered as Explanation 1 thereof, and after Explanation 1 so renumbered, the following Explanation shall be inserted, namely: -
"Explanation 2.- Nothing contained in this entry shall apply to-
(a) accommodation services for students in student residences;
(b) accommodation services provided by Hostels, Camps, Paying Guest accommodations and the like.";
(C) after serial number 12 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
2. This notification shall be deemed to have come into force on and with effect from the 15th day of July, 2024.
VIKAS PRATAP,
Additional Chief Secretary-cum-
Financial Commissioner (Taxation) to
Government of Punjab,
Department of Excise and Taxation.