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

(JYST 31, 1945 SAKA)

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. 45/P.A.5/2017/S.9/2023.-In exercise of the powers conferred

by sub-section (3) of section 9 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. 35/P.A.5/2017/S.9/ 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 Explanation, in clause (h), for the words “and

State Legislatures” the words “, State Legislatures, Courts and Tribunals”

shall be substituted.

2. 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.

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