991
PUNJAB GOVT. GAZ. (EXTRA), JUNE 21, 2023
(JYST 31, 1945 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 17th June, 2023
No. S.O. 46/P.A.5/2017/S.9 and 15/2023.- In exercise of the powers
conferred by sub-section (1) of section 9 and sub-section (5) of section 15 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.16/P.A.5/2017/
S.9/2017, dated the 30th June, 2017, published in the Gazette of Government of
Punjab, (Extraordinary), Part III, dated the 30th June, 2017, namely: -
AMENDMENT
In the said notification, -
(i) in Schedule I @ 2.5%, against S. No. 91A, in column (3), for the
entry, the following entry shall be substituted, namely: -
"Jaggery of all types including Cane Jaggery (gur), Palmyra
Jaggery, pre-packaged and labelled; Khandsari Sugar, pre-
packaged and labelled; Rab, pre-packaged and labelled ";
(ii) in Schedule II @ 6%, after S. No. 186 and entries relating thereto,
the following S. No. and entries shall be inserted, namely: -
(1) (2)
(3)
"186A 8214 Pencil sharpeners";
(iii) in Schedule III @ 9%, against S. No. 302A, in column (3), at the
end, the brackets and words "[other than pencil sharpeners]" shall
be inserted.
2. This notification shall be deemed to have come into force on the 1st day
of March, 2023.
VIKAS PRATAP,
Financial Commissioner (Taxation)
to Government of Punjab,
Department of Excise and Taxation.