PUNJAB GOVT. GAZ. (EXTRA), JUNE 21, 2023

(JYST 31, 1945 SAKA)

EXTRAORDINARY

Published by Authority

CHANDIGARH, WEDNESDAY, JUNE 21, 2023

(JYAISTHA 31, 1945 SAKA)

( lxvii )

LEGISLATIVE SUPPLEMENT

Contents

Pages

Part - I

Acts

Nil

Part - II

Ordinances

Nil

Part - III

Delegated Legislation

Notification No. S.O. 44/P.A.5/2017/Ss. 9, 11,

15 and 148/2023, dated the 17th June, 2023,

containing 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.

Notification No. S.O. 45/P.A.5/2017/S.9/

2023, dated the 17th June, 2023, containing

amendment in Government of Punjab,

Department of Excise and Taxation,

Notification No. S.O. 35/P.A.5/2017/S.9/

2017, dated the 30th June, 2017.

.. 987

.. 989

PUNJAB GOVT. GAZ. (EXTRA), JUNE 21, 2023

(JYST 31, 1945 SAKA)

Notification No. S.O. 46/P.A.5/2017/Ss. 9 and

15/2023, dated the 17th June, 2023, containing

amendment in Government of Punjab,

Department of Excise and Taxation,

Notification No. S.O. 16/P.A.5/2017/S.9/

2017, dated the 30th June, 2017.

Notification No. S.O. 47/P.A.5/2017/S.11/

2023, dated the 17th June, 2023, containing

amendment in Government of Punjab,

Department of Excise and Taxation,

Notification No. S.O. 18/P.A.5/2017/S.11/

2017, dated the 30th June, 2017.

Notification No. S.O. 48/P.A.5/2017/S.11/

2023, dated the 17th June, 2023, containing

amendment in Government of Punjab,

Department of Excise and Taxation,

Notification No. S.O. 18/P.A.5/2017/S.11/

2017, dated the 30th June, 2017.

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

2023, dated the 17th June, 2023, containing

amendment in Government of Punjab,

Department of Excise and Taxation,

Notification No. S.O. 28/P.A.5/2017/S.9/

2017, dated the 30th June, 2017.

Notification No. S.O. 50/P.A.5/2017/

Ss.9,11,15 and 148/2023, dated the 17th June,

2023, containing amendment in 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.

Part - IV

Correction Slips, Republications and

Replacements

Nil

______

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.. 993

.. 995

.. 997

.. 999

lxviii

PUNJAB GOVT. GAZ. (EXTRA), JUNE 21, 2023

(JYST 31, 1945 SAKA)

987

2865/6-2023/Pb. Govt. Press, S.A.S. Nagar

PART III

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

(EXCISE AND TAXATION-II BRANCH)

NOTIFICATION

The 17th June, 2023

No. S.O. 44/P.A.5/2017/S.9,11,15 and 148/2023.-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 paragraph 3, in the Explanation, after clause (iv),

the following clause shall be inserted, namely: -

“(iva) For removal of doubts, it is clarified that any authority, board

or body set up by the Central Government or State Government

including National Testing Agency for conduct of entrance

examination for admission to educational institutions shall be treated

as educational institution for the limited purpose of providing services

by way of conduct of entrance examination for admission to

educational institutions.”.

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

effect from the 01st March, 2023.

VIKAS PRATAP,

Financial Commissioner (Taxation)

to Government of Punjab,

Department of Excise and Taxation.