In exercise of the powers conferred by 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 rescind the Government of Punjab, Department of Excise and Taxation, Notification No. S.O. 90/P.A.5/2017/S.148/2023, dated the 15th December, 2023, published in the Punjab Government Gazette (Extraordinary), Part-III, dated, the 20th December, 2023, 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 1st day of January, 2024.

VIKAS PRATAP,

Additional Chief Secretary-cum Financial Commissioner (Taxation)

to Government of Punjab, Department of Excise and Taxation.