PUNJAB GOVT. GAZ. (EXTRA), AUGUST 8, 2023
(SRVN 17, 1945 SAKA)
EXTRAORDINARY
Published by Authority
CHANDIGARH, TUESDAY, AUGUST 8, 2023
(SRAVANA 17, 1945 SAKA)
LEGISLATIVE SUPPLEMENT
Contents Pages
Part - I Acts
Nil
Part - II Ordinances
Nil
Part - III Delegated Legislation
.. 1181-1182
1. Corrigendum dated 04.08.2023 in the Government of Punjab, Department of Excise and Taxation, Notification No. S.O.16/P.A.5/2017/S.9/2023, dated the 30th June, 2017.
.. 1183-1184
2. Notification No. S.O. 59/P.A.5/2017/Ss. 9 and 15/2023, dated the 4th August, 2023, containing 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.
Part - IV Correction Slips, Republications and
Replacements
Nil
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( lxxxiv )
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PUNJAB GOVT. GAZ. (EXTRA), AUGUST 8, 2023
(SRVN 17, 1945 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 4th August, 2023
CORRIGENDUM
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 Punjab Government Gazette (Extraordinary), Part III, dated
the 30th June, 2017,-
(i) at page 288, in line 15, for "Coffee, whether or not roasted or
decaffeinated", read "Coffee roasted, whether or not decaffeinated";
(ii) at page 292, after line 12, insert-
"103A 2302 Bran, sharps and other residues, whether or not in the
form of pellets, derived from the sifting, milling or other
working of cereals or of leguminous plants [other than
aquatic feed including shrimp feed and prawn feed,
poultry feed and cattle feed, including grass, hay and
straw, supplement and husk of pulses, concentrates and
additives, wheat bran and de-oiled cake]";
(iii) at page 296, in line 9, for "2710 19 00", read "2711 19 00";
(iv) at page 299, in line 27, for "84 or 85", read "84, 85 or 94";
(v) at page 312, after line 37, insert-
"16A 0805 Citrus fruit, such as Oranges, Mandarins (including
tangerines and satsumas); clementines, wilkings and
similar citrus hybrids, Grapefruit, including pomelos,
Lemons (Citrus limon, Citrus limonum) and limes (Citrus
aurantifolia, Citrus latifolia), dried" ;
(vi) at page 315, in line 5, for "2202 90 10", read "2202 99 10";
(vii) at page 315, in line 6, for "2202 90 20", read "2202 99 20";
(viii) at page 315, in line 7, for "2202 90 90", read "220299 90";
(ix) at page 315, in line 9 for "2202 90 30", read "2202 99 30";
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PUNJAB GOVT. GAZ. (EXTRA), AUGUST 8, 2023
(SRVN 17, 1945 SAKA)
(x) at page 362, in line 35, for "2202 90 90", read "2202 99 90";
(xi) at page 375, after line 18, insert-
"163A 8701 Road tractors for semi-trailers of engine capacity more
than 1800 cc".
2. This notification shall be deemed to have come into force on and with effect
from the 1st day of July, 2017.
VIKAS PRATAP,
Financial Commissioner (Taxation)
to Government of Punjab,
Department of Excise and Taxation.
2898/8-2023/Pb. Govt. Press, S.A.S. Nagar
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PUNJAB GOVT. GAZ. (EXTRA), AUGUST 8, 2023
(SRVN 17, 1945 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 4th August, 2023
No. S.O. 59/P.A.5/2017/Ss. 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 the 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 Punjab Government
Gazette (Extraordinary), Part III, dated the 30th June, 2017, namely:-
AMENDMENT
In the said notification, -
A. in Schedule I @ 2.5%, -
(i) against serial number 102A, in column (3), for the entry, the
following entry shall be substituted, namely: -
"Ethyl alcohol supplied to Oil Marketing Companies or
Petroleum refineries for blending with motor spirit (petrol)";
(ii) against serial number 103A, in column (3), for the entry, the
following entry shall be substituted, namely: -
"Bran, sharps and other residues, whether or not in the form
of pellets, derived from the sifting, milling or other working of
cereals or of leguminous plants [other than aquatic feed
including shrimp feed and prawn feed, poultry feed & cattle
feed, including grass, hay & straw, supplement & additives,
husk of pulses including chilka, concentrates including chuni/
churi, khanda, wheat bran, de-oiled cake]";
B. in Schedule II @ 6%, -
(i) against serial number 48, in column (3), for the entry, the following
entry shall be substituted, namely: - 1184
PUNJAB GOVT. GAZ. (EXTRA), AUGUST 8, 2023
(SRVN 17, 1945 SAKA)
"Fruit pulp or fruit juice based drinks [other than Carbonated
Beverages of Fruit Drink or Carbonated Beverages with Fruit
Juice]";
(ii) against serial number 180, in column (3), for the entry, the following
entry shall be substituted, namely: -
"Mathematical boxes, geometry boxes and colour boxes";
C. in Schedule III @ 9%, against serial number 25, in column (3), for the
entry, the following entry shall be substituted, namely: -
"Ethyl alcohol and other spirits, denatured, of any strength
[other than ethyl alcohol supplied to Oil Marketing Companies
or Petroleum refineries for blending with motor spirit (petrol)]";
2. This notification shall be deemed to have come into force on and with
effect from the 1st day of January, 2023.
VIKAS PRATAP,
Financial Commissioner (Taxation)
to Government of Punjab,
Department of Excise and Taxation.