PUNJAB GOVT. GAZ. (EXTRA), NOVEMBER 2, 2020

(KRTK 11, 1942 SAKA)

Regd. No. NW/CH-22

Regd. No. CHD/0092/2018-2020

EXTRAORDINARY

EXTRAORDINARY

EXTRAORDINARY

EXTRAORDINARY

EXTRAORDINARY

Published by Authority

Published by Authority

Published by Authority

Published by Authority

Published by Authority

CHANDIGARH, MONDAY, NOVEMBER 2, 2020

(KARTIKA 11, 1942 SAKA)

( c )

LEGISLATIVE SUPPLEMENT

Contents

Pages

Part - I

Acts

Nil

Part - II

Ordinances

Nil

Part - III

Delegated Legislation

Notification No. S.O. 49/P.A.5/2017/S.9/

Amd./2020, dated the 28th October, 2020,

containing amendment in the Government

of Punjab, Department of Excise and

Taxation, Notification No. 35/P.A.5/2017/

S.9/2017, dated the 30th June, 2017.

Part - IV

Correction Slips, Republications and

Replacements

Nil

______

.. 565

PUNJAB GOVT. GAZ. (EXTRA), NOVEMBER 2, 2020

(KRTK 11, 1942 SAKA)

PART III

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

(EXCISE AND TAXATION-II BRANCH)

NOTIFICATION

The 28th October, 2020

No. S.O. 49/P.A.5/2017/S.9/Amd./2020.-In exercise of the powers

conferred by sub-section (3) of section 9 of the Punjab Goods and Services

Tax Act, 2017 (Punjab Act No.5 of 2017) and all other powers enabling him in

this behalf, 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.35/ P.A 5/2017/S.9/2017,

dated the 30th June, 2017, namely:-

AMENDMENT

In the said notification, in the Table, for serial number 15 and the entries

relating thereto, the following shall be substituted, namely:-

(1)

(2)

(3)

(4)

"15

Services provided by way

Any person, other than a

Any body

of renting of any motor

body corporate who

corporate

vehicle designed to carry

supplies the service to a

located in

passengers where the

body corporate and does

the taxable

cost of fuel is included in

not issue an invoice

territory.".

the consideration charged

charging State tax at the

from the service recipient,

rate of 6 per cent. to the

provided to a body corporate.

service recipient.

2.

This notification shall be deemed to have come into force on and with

effect from the 1st day of January, 2020.

A. VENU PRASAD,

Financial Commissioner (Taxation) and Secretary to

Government of Punjab,

Department of Excise and Taxation.

565

2143/11-2020/Pb. Govt. Press, S.A.S. Nagar