Amendment in the Government of Punjab, Department of Excise and Taxation, Notification No. S.O.17/P.

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PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 29, 2023

(PAUSA 8, 1945 SAKA)

EXTRAORDINARY

Published by Authority

CHANDIGARH, FRIDAY, DECEMBER 29, 2023

(PAUSA 8, 1945 SAKA)

LEGISLATIVE SUPPLEMENT

Contents Pages

Part - I Acts

Nil

Part - II Ordinances

Nil

Part - III Delegated Legislation

1. Notification No. S.O. 93/P.A.5/2017/Ss. 9, 11, 15, 16 and 148/2023, dated the 22nd December, 2023, containing amendment in the Government of Punjab, Department of Excise and Taxation, Notification No. S.O.17/P.A.5/2017/Ss. 9,11,15 and 16/2017, dated the 30th June, 2017.

.. 1413

.. 1415-1417

2. Notification No. S.O. 94/P.A.5/2017/Ss. 9, 11, 15, 16 and 148/2023, dated the 22nd December, 2023, containing amendment in the Government of Punjab, Department of Excise and Taxation, Notification No. S.O.17/P.A.5/2017/Ss. 9, 11, 15 and 16/ 2017, dated the 30th June, 2017.

( cxvii )

cxviii PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 29, 2023

(PAUSA 8, 1945 SAKA)

.. 1419

3. Notification No. S.O. 95/P.A.5/2017/Ss. 9, 11, 15 and 148/2023, dated the 22nd December, 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.

4. Notification No. S.O. 96/P.A.5/2017/S. 9 / 2023, dated the 22nd December, 2023, containing 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.

.. 1421

.. 1423-1424

5. Notification No. S.O. 97/P.A.5/2017/S. 9 and 15 /2023, dated the 22nd December, 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.

.. 1425

6. Notification No. S.O. 98/P.A.5/2017/S.11/ 2023, dated the 22nd December, 2023, containing amendment in the Government of Punjab, Department of Excise and Taxation, Notification No. S.O.20/P.A.5/2017/S.11/ 2019, dated the 28th February, 2019.

.. 1427-1428

7. Notification No. S.O. 99/P.A.5/2017/Ss. 9 and 15/2023, dated the 22nd December, 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.

8. Notification No. S.O. 100/P.A.5/2017/S.9, 11, 15, 16 and 148/2023, dated the 22nd December, 2023, containing amendment in the Government of Punjab, Department of Excise and Taxation, Notification No. S.O.17/P.A.5/2017/Ss.9,11, 15 and 16/2017, dated the 30th June, 2017.

.. 1429-1430 cxix

PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 29, 2023

(PAUSA 8, 1945 SAKA)

.. 1431-1432

9. Notification No. S.O. 101/P.A.5/2017/S. 9, 11, 15 and 148/2023, dated the 22nd December, 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.

.. 1433

10. Notification No. S.O. 102/P.A.5/2017/S.9/ 2023, dated the 22nd December, 2023, containing 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.

.. 1435

11. Notification No. S.O. 103/P.A.5/2017/S.54/ 2023, dated the 22nd December, 2023, containing amendment in the Government of Punjab, Department of Excise and Taxation, Notification No. S.O.19/P.A.5/ 2017/S.54/2017, dated the 30th June, 2017.

.. 1437

12. Notification No. S.O. 104/P.A.5/2017/S.9/ 2023, dated the 22nd December, 2023, containing amendment in the Government of Punjab, Department of Excise and Taxation, Notification No. S.O.21/P.A.5/ 2017/S.9/2017, dated the 30th June, 2017.

.. 1439-1440

13. Notification No. S.O. 105/P.A.5/2017/Ss. 9 and 15/2023, dated the 22nd December, 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.

.. 1441

14. Notification No. S.O. 106/P.A.5/2017/S.11/ 2023, dated the 22nd December, 2023, containing amendment in the 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.

cxx PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 29, 2023

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.. 1443

15. Notification No. S.O. 107/P.A.5/2017/ S.9/2023, dated the 22nd December, 2023, containing amendment in the 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.

16. Notification No. S.O. 108/P.A.5/2017/ S.54/2023, dated the 22nd December, 2023, containing amendment in the Government of Punjab, Department of Excise and Taxation, Notification No. S.O.29/P.A.5/2017/S.54/2017, dated the 30th June, 2017.

.. 1445

17. Notification No. S.O. 109/P.A.13/2013/ S.3/2023, dated the 27th December, 2023, appointing the Chairman of the Punjab State Commission for Minorities.

.. 1447

Part - IV Correction Slips, Republications and

Replacements

Nil

PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 29, 2023 1413

(PAUSA 8, 1945 SAKA)

PART III

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

(EXCISE AND TAXATION-II BRANCH)

NOTIFICATION

The 22nd December, 2023

No. S.O. 93/P.A.5/2017/Ss. 9,11,15, 16 and 148/2023.- In exercise

of the powers conferred by sub-section (1), sub-section (3) and sub-section

(4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15,

sub-section (1) of section 16 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 17/P.A.5/2017/Ss.9,11,15 and 16/

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 Table, against serial number 9, in item (iii), in sub-

item (b), in the entries under column (5), in condition (2), after the second

proviso, the following provisos shall be inserted, namely:-

"Provided also that the option for the Financial Year 2023-2024 shall be

exercised on or before the 31st May, 2023:

Provided also that a GTA who commences new business or crosses

threshold for registration during any Financial Year, may exercise the

option to itself pay GST on the services supplied by it during that

Financial Year by making a declaration in Annexure V before the expiry

of forty-five days from the date of applying for GST registration or one

month from the date of obtaining registration whichever is later.".

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

from the 9th day of May, 2023.

VIKAS PRATAP,

Financial Commissioner (Taxation)

to Government of Punjab,

Department of Excise and Taxation.

3002/12-2023/Pb. Govt. Press, S.A.S. Nagar

1415

PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 29, 2023

(PAUSA 8, 1945 SAKA)

PART III

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

(EXCISE AND TAXATION-II BRANCH)

NOTIFICATION

The 22nd December, 2023

No.S.O. 94/P.A.5/2017/Ss. 9, 11,15, 16 and 148/2023.- In exercise

of the powers conferred by sub-section (1), sub-section (3) and sub-section

(4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15,

sub-section (1) of section 16 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 17/P.A.5/2017/Ss.9,11,15 and

16/2017, 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 the Table,

(i) against serial number 3, in column (3), in item (ie), following

explanation shall be inserted, namely:-

"Explanation. –This item refers to sub-items of the item (iv), (v) and

(vi), against serial number 3 of the Table as they existed in the notification

prior to their omission vide notification No. S.O. 5/P.A.5/2017/Ss.9,11,15,16

and 148/2023 dated the 27th January, 2023";

(ii) against serial number 9, in column (3), in item (iii), in sub-item (b), in

the entries under column (5), in condition (2), -

(a) for the words, figures and letters "on or before the 15th March

of the preceding Financial Year", the words, figures and letters "on

or after the 1st January of the preceding Financial Year but not

later than 31st March of the preceding Financial Year" shall be

substituted;

(b) after the fourth proviso, the following proviso shall be inserted,

namely:-

"Provided also that the option exercised by GTA to itself pay GST 1416 PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 29, 2023

(PAUSA 8, 1945 SAKA)

on the services supplied by it during a Financial Year shall be deemed

to have been exercised for the next and future financial years unless

the GTA files a declaration in Annexure VI to revert under reverse

charge mechanism on or after the 1st January of the preceding

Financial Year but not later than 31st March of the preceding

Financial Year.";

(iii) against serial number 24, in column (3), in item (i), in the Explanation,

in clause(i) , sub-clause(h) shall be omitted.

(B) in Annexure V,

(i) in para 2, for the words "end of the financial year for which it is

exercised", the words and figures "the start of the financial year for

which I exercise option to revert under reverse charge mechanism by

filing Annexure VI on or before the due date" shall be substituted;

(ii) in note to the Annexure, for the words, figures and letters "The last

date for exercising the above option for any financial year is the 15th

March of the preceding financial year", the words, figures and letters

"The above option for any Financial Year shall be exercised on or after

1st January of the preceding Financial Year but not later than 31st March

of the preceding Financial Year" shall be substituted;

"Annexure VI

FORM

Form for exercising option by a Goods Transport Agency intending to

revert under reverse charge mechanism to be filed before the

commencement of any financial year to be submitted before the

jurisdictional GST Authority.

Reference No.-

Date: -

1. I/We___________(name of Person), authorized representative of

M/s had exercised option to pay GST on the services of GTA in

relation to transportation of goods supplied by us during, the financial

year……………under forward charge by filing Annexure V

on............;

2. I hereby declare that I want to revert to reverse charge mechanism

for Financial Year......................... ;

1417

PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 29, 2023

(PAUSA 8, 1945 SAKA)

3. I understand that this option once exercised shall not be allowed to

be changed within a period of one year from the date of exercising

the option and will remain valid till the end of the financial year for

which it is exercised.

Legal Name: -

GSTIN: -

PAN No.

Signature of Authorized representative:

Name Authorized Signatory :

Full Address of GTA:

(Dated Acknowledgment of jurisdictional GST Authority)

Note: The above option for any Financial Year shall be exercised on or after

1st January of the preceding Financial Year but not later than 31st March of

the preceding Financial Year".

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

effect from 27th day of July, 2023.

VIKAS PRATAP,

Financial Commissioner (Taxation)

to Government of Punjab,

Department of Excise and Taxation.

3002/12-2023/Pb. Govt. Press, S.A.S. Nagar

PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 29, 2023 1419

(PAUSA 8, 1945 SAKA)

PART III

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

(EXCISE AND TAXATION-II BRANCH)

NOTIFICATION

The 22nd December, 2023

No.S.O. 95/P.A.5/2017/Ss. 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 the Table, against serial number 19C, for the entry in

column (3), the following entry shall be substituted; namely:-

(3)

"Satellite launch services."

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

effect from 27th day of July, 2023.

VIKAS PRATAP,

Financial Commissioner (Taxation)

to Government of Punjab,

Department of Excise and Taxation.

3002/12-2023/Pb. Govt. Press, S.A.S. Nagar

1421

PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 29, 2023

(PAUSA 8, 1945 SAKA)

PART III

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

(EXCISE AND TAXATION-II BRANCH)

NOTIFICATION

The 22nd December, 2023

No.S.O. 96/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 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. 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 Annexure III, for the words and figures "during the

Financial Year _________ under forward charge", the words and figures

"from the Financial Year ________under forward charge and have not reverted

to reverse charge mechanism" shall be substituted;

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

effect from the 27th day of July, 2023.

VIKAS PRATAP,

Financial Commissioner (Taxation)

to Government of Punjab,

Department of Excise and Taxation.

3002/12-2023/Pb. Govt. Press, S.A.S. Nagar

PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 29, 2023 1423

(PAUSA 8, 1945 SAKA)

PART III

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

(EXCISE AND TAXATION-II BRANCH)

NOTIFICATION

The 22nd December, 2023

No. S.O. 97/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 Punjab Government

Gazette (Extraordinary), Part III, dated the 30th June, 2017, namely: -

AMENDMENT

In the said notification, -

A. in Schedule I @ 2.5%,

(i) after S. No. 99A and entries relating thereto, the following S.

No. and entries shall be inserted, namely: -

(1) (2) (3)

"99B. 1905 Un-fried or un-cooked snack pellets, by

whatever name called, manufactured through

process of extrusion";

(ii) after S. No. 108 and entries relating thereto, the following S.

No. and entries shall be inserted, namely: -

(1) (2) (3)

"108A. 2309 Fish soluble paste";

(iii) after S. No. 156A and entries relating thereto, the following

S. No. and entries shall be inserted, namely:-

(1) (2) (3)

"156B. 2619 Linz-Donawitz (LD) Slag ";

(iv) after serial number 218A and the entries relating thereto, the 1424 PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 29, 2023

(PAUSA 8, 1945 SAKA)

following S. No. and entries shall be inserted, namely: -

(1) (2) (3)

"218AA. 56050020 Imitation zari thread or yarn known by any name

in trade parlance";

B. in Schedule II @ 6%, against S. No. 137, for the entry in column (3), the

entry "Metallised yarn, whether or not gimped, being textile yarn, or strip

or the like of heading 5404 or 5405, combined with metal in the form of

thread, strip or powder or covered with metal, other than- (i) real zari

thread (gold) and silver thread combined with textile thread (ii) imitation

zari thread or yarn known by any name in trade parlance" shall be

substituted;

C. in Schedule III @ 9%,

(i) against S. No. 16, in column (3), for the words "toasted bread and

similar toasted products", the words "toasted bread and similar

toasted products, un- fried or un-cooked snack pellets, by whatever

name called, manufactured through process of extrusion" shall be

substituted;

(ii) against S. No. 28, for the entry in column (3), the entry "Slag, dross

(other than granulated slag), scalings and other waste from the

manufacture of iron or steel, other than Linz-Donawitz (LD) slag"

shall be substituted;

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

effect from the 27th day of July, 2023.

VIKAS PRATAP,

Financial Commissioner (Taxation)

to Government of Punjab,

Department of Excise and Taxation.

3002/12-2023/Pb. Govt. Press, S.A.S. Nagar

1425

PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 29, 2023

(PAUSA 8, 1945 SAKA)

PART III GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH)

NOTIFICATION

The 22nd December, 2023

No.S.O. 98/P.A.5/2017/S.11/2023.- In exercise of the powers conferred by sub-section (1) of section 11 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.20/P.A.5/2017/S.11/2019, dated the 28th February, 2019 published in the Punjab Government Gazette (Extraordinary), Part III, dated the 28th February, 2019, namely:-

AMENDMENT

In the said notification, -

(A) in the opening paragraph, for the phrase "paragraph 4.41", the phrase "paragraph 4.40", shall be substituted;

(B) in the Explanation, -

(i) for clause (a), the following clause shall be substituted, namely: —

"(a) "Foreign Trade Policy" means the Foreign Trade Policy, 2023, notified by the Government of India in the Ministry of Commerce and Industry vide notification No. 1/2023 dated the 31st March, 2023, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-Section (ii) vide S.O. 1565 (E). dated the 31st March, 2023.".

(ii) for clause (b), the following clause shall be substituted, namely: —

"(b) "Handbook of Procedures" means the Handbook of Procedure, notified by the Government of India in the Ministry of Commerce and Industry vide Public Notice No. 01/2023 dated the 1st April, 2023, Extraordinary, Part-I, Section 1 vide F. No. 01/75/171/00016/ AM-23/FTP Cell dated the 1st April, 2023.".

2. This notification shall be deemed to have come into force on and with effect from the 27th day of July, 2023.

VIKAS PRATAP, Financial Commissioner (Taxation) to Government of Punjab, Department of Excise and Taxation.

3002/12-2023/Pb. Govt. Press, S.A.S. Nagar

1427

PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 29, 2023

(PAUSA 8, 1945 SAKA)

PART III GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH)

NOTIFICATION

The 22nd December, 2023

No. S.O. 99/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 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,-

(i) in Schedule IV-

(a) after S. No. 227 and the entries related thereto, the following S. No. and entries shall be inserted, namely:-

(1) (2) (3)

"227A Any Specified actionable claim;

Chapter Explanation: "specified actionable claim" as defined in section 2(102A) of the PGST Act, 2017 means the actionable claim involved in or by way of—

(i) betting;

(ii) casinos;

(iii) gambling;

(iv) horse racing;

(v) lottery; or

(vi) online money gaming;";

(b) S. No. 228 and 229 and the entries relating thereto shall be omitted.

(ii) in the Explanation, after clause (iv), the following clause shall be inserted, namely:

"(v) The words and expressions used and not defined in this notification, but defined in the Punjab Goods and Service Tax Act, 2017 (Punjab Act No.5 of 2017), shall have the same meanings as assigned to them in the said Act.".

1428 PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 29, 2023

(PAUSA 8, 1945 SAKA)

2. This notification shall be deemed to have come into force on and with effect from the 1st day of October, 2023.

VIKAS PRATAP, Financial Commissioner (Taxation) to Government of Punjab, Department of Excise and Taxation.

3002/12-2023/Pb. Govt. Press, S.A.S. Nagar

1429

PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 29, 2023

(PAUSA 8, 1945 SAKA)

PART III GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH)

NOTIFICATION

The 22nd December, 2023

No.S.O. 100/P.A.5/2027/Ss. 9, 11, 15, 16 and 148/2023.- In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 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 17/P.A.5/2017/Ss.9,11,15 and 16/2017 , 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 the Table,

(i) against serial number 8, in column (3), in item (vi), after the condition in column (5) against the rate of 2.5 percent, the following condition shall be inserted, namely:-

"Provided further that where the supplier of input service in the same line of business charges state tax at a rate higher than 2.5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid or payable at the rate of 2.5%, shall not be taken.

Illustration: 'A' engages 'B' for transport from New Delhi to Jaipur in a motor cab for Rs. 1000. 'B', for supplying the said service, hires a motor cab with operator from 'C' for Rs. 800. 'C' charges 'B' state tax at the rate of 6% (Rs. 48). If 'B' charges 'A' state tax at the rate of 2.5%, he shall be entitled to take input tax credit on the input service in the same line of business supplied by 'C' only to the extent of Rs. 20 (2.5% of Rs. 800) and not Rs. 48.";

(ii) against serial number 10, in column (3), in item (i), after the condition in column (5) against the rate of 2.5 percent, , the following 1430 PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 29, 2023

(PAUSA 8, 1945 SAKA)

condition shall be inserted, namely:-

(iii) against serial number 34, -

(a) in column (3), in item (iv), for the words "totalisator or a

license to" , the words "licensing a" shall be substituted;

(b) in column (3), item (v) and the entries relating thereto

shall be omitted;

(B) in the Annexure, Scheme of Classification of Services,-

(i) serial number 696 and the entries relating thereto shall be omitted;

(ii) serial number 698 and the entries relating thereto shall be omitted;

2. This notification shall be deemed to have come into force on and with effect from the 20th day of October, 2023.

VIKAS PRATAP, Financial Commissioner (Taxation) to Government of Punjab, Department of Excise and Taxation.

3002/12-2023/Pb. Govt. Press, S.A.S. Nagar

1431

PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 29, 2023

(PAUSA 8, 1945 SAKA)

PART III GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH)

NOTIFICATION

The 22nd December, 2023

No. S.O. 101/P.A.5/2017/Ss. 9, 11, 15 and 148/2023. - In exercise of the powers conferred by sub-section (3) and sub-section (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 the Table, -

(1.) after serial number 3A and the entries relating thereto, the following

serial number and entries shall be inserted, namely: -

(1) (2) (3)

(4) (5)

"3B Chapter 99 Services provided to a Governmental Nil Nil";

Authority by way of -

(a) water supply;

(b) public health;

(d) solid waste management; and

(e) slum improvement and

upgradation.

(2.) against serial number 6, in column (3),in item (a), after the words "Department of Posts", the words and brackets "and the Ministry of Railways (Indian Railways)" shall be inserted;

(3.) against serial number 7, in column (3), in the Explanation, in item (a), in sub-item(i), after the words "Department of Posts", the words and brackets "and the Ministry of Railways (Indian Railways)"shall be inserted;

(4.) against serial number 8, in column (3)in the proviso, in item (i), after the words "Department of Posts", the words and brackets "and the Ministry 1432 PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 29, 2023

(PAUSA 8, 1945 SAKA)

of Railways (Indian Railways)" shall be inserted;

(5.) against serial number 9,in column (3), in the first proviso, in item (i), after the words "Department of Posts", the words and brackets "and the Ministry of Railways (Indian Railways)" shall be inserted;

2. This notification shall be deemed to have come into force on and with effect from the 20th day of October, 2023.

VIKAS PRATAP, Financial Commissioner (Taxation) to Government of Punjab, Department of Excise and Taxation.

3002/12-2023/Pb. Govt. Press, S.A.S. Nagar

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PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 29, 2023

(PAUSA 8, 1945 SAKA)

PART III

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

(EXCISE AND TAXATION-II BRANCH)

NOTIFICATION

The 22nd December, 2023

No. S.O. 102/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 Table, -

(i) against serial number 5, in column (2), in item (2), in sub-item (i),

after the words "Department of Posts", the words and brackets

"and the Ministry of Railways (Indian Railways)"shall be inserted;

(ii) against serial number 5A, in column (2), after the words "Services

supplied by the Central Government", the words and brackets

"[excluding the Ministry of Railways (Indian Railways)]" shall be

inserted.

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

from the 20th day of October, 2023.

VIKAS PRATAP,

Financial Commissioner (Taxation)

to Government of Punjab,

Department of Excise and Taxation.

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PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 29, 2023 1435

(PAUSA 8, 1945 SAKA)

PART III

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

(EXCISE AND TAXATION-II BRANCH)

NOTIFICATION

The 22nd December, 2023

No. S.O. 103/P.A.5/2017/S. 54/2023.- In exercise of the powers

conferred by sub-section (3) of section 54 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.19 /P.A.5/2017/S.54/ 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 opening paragraph , for the words, brackets,

letters and figures "specified in sub-item (b) of item 5 of Schedule II of the

said Act ", the words, "of construction of a complex, building or a part thereof,

intended for sale to a buyer, wholly or partly, where the amount charged from

the recipient of service includes the value of land or undivided share of land, as

the case may be, except where the entire consideration has been received

after issuance of completion certificate , where required , by the competent

authority or after its first occupation , whichever is earlier", shall be substituted.

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

effect from the 20th October, 2023.

VIKAS PRATAP,

Financial Commissioner (Taxation)

to Government of Punjab,

Department of Excise and Taxation.

3002/12-2023/Pb. Govt. Press, S.A.S. Nagar

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PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 29, 2023

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PART III

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

(EXCISE AND TAXATION-II BRANCH)

NOTIFICATION

The 22nd December, 2023

No. S.O. 104/P.A.5/2017/S.9/2023.- In exercise of the powers

conferred by sub-section (5) 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.21/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,

(i.) in clause (i), for the words "omnibus or any other motor vehicle",

the words "or any other motor vehicle except omnibus" shall be

substituted;

(ii.) after clause (i), the following clause shall be inserted, namely:-

"(ia) services by way of transportation of passengers by an omnibus

except where the person supplying such service through electronic

commerce operator is a company.";

(iii.) in the Explanation, after item (c), the following item shall be inserted,

namely: -

"(d) "Company" has the same meaning as assigned to it in clause

(20) of section 2 of the Companies Act, 2013(18 of 2013).".

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

effect from the 20th day of October, 2023.

VIKAS PRATAP,

Financial Commissioner (Taxation)

to Government of Punjab,

Department of Excise and Taxation.

3002/12-2023/Pb. Govt. Press, S.A.S. Nagar

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PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 29, 2023

(PAUSA 8, 1945 SAKA)

PART III

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

(EXCISE AND TAXATION-II BRANCH)

NOTIFICATION

The 22nd December, 2023

No. S.O. 105/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

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) after S. No. 92 and the entries relating thereto, the following S. No.

and entries shall be inserted, namely: -

(1) (2) (3)

"92A. 1703 Molasses";

(ii) after S. No. 96 and the entries relating thereto, the following S. No.

and entries shall be inserted, namely: -

(1) (2) (3)

"96A. 1901 Food preparation of millet flour, in powder form,

containing at least 70% millets by weight, pre-packaged

and labelled";

(B) in Schedule III @ 9%,

(i) against S. No. 13, in column (3), for the words and figures "of heading

1905", the words and figures "of heading 1905; food preparation of millet

flour, in powder form, containing at least 70% millets by weight, pre-

packaged and labelled " shall be substituted;

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(ii) after S. No. 25 and the entries relating thereto, the following S. No.

and entries shall be inserted, namely: -

(1) (2) (3)

"25A. 2207 Spirits for industrial use";

10 12

be omitted.

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

effect from the 20th day of October, 2023.

VIKAS PRATAP,

Financial Commissioner (Taxation)

to Government of Punjab,

Department of Excise and Taxation.

3002/12-2023/Pb. Govt. Press, S.A.S. Nagar

PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 29, 2023 1441

(PAUSA 8, 1945 SAKA)

PART III

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

(EXCISE AND TAXATION-II BRANCH)

NOTIFICATION

The 22nd December, 2023

No. S.O. 106/P.A.5/2017/S.11/2023 .- In exercise of the powers

conferred by sub-section (1) of section 11 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.18/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 the Schedule, after S. No. 94 and the entries relating

thereto, the following S. No. and entries shall be inserted, namely: -

(1) (2) (3)

"94A. 1901 Food preparation of millet flour, in powder form,

containing at least 70% millets by weight, other than

pre-packaged and labelled".

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

effect from the 20th day of October, 2023.

VIKAS PRATAP,

Financial Commissioner (Taxation)

to Government of Punjab,

Department of Excise and Taxation.

3002/12-2023/Pb. Govt. Press, S.A.S. Nagar

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PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 29, 2023

(PAUSA 8, 1945 SAKA)

PART III

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

(EXCISE AND TAXATION-II BRANCH)

NOTIFICATION

The 22nd December, 2023

No. S.O. 107/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.28/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 Table, against S. No. 6, in column 4, for the entry,

the following entry may be substituted, namely: -

"Central Government [excluding Ministry of Railways (Indian Railways)],

State Government, Union territory or a local authority."

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

effect from the 20th day of October, 2023.

VIKAS PRATAP,

Financial Commissioner (Taxation)

to Government of Punjab,

Department of Excise and Taxation.

3002/12-2023/Pb. Govt. Press, S.A.S. Nagar

PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 29, 2023 1445

(PAUSA 8, 1945 SAKA)

PART III

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

(EXCISE AND TAXATION-II BRANCH)

NOTIFICATION

The 22nd December, 2023

No.S.O. 108/P.A.5/2017/S.54/2023 .- In exercise of the powers

conferred by clause (ii) of the proviso to sub-section (3) of section 54 of 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.29/P.A.5/

2017/S.54/2017, 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 Table, after S. No. 6A and the entries relating

thereto, following S.No. and the entries shall be inserted, namely:-

(1) (2) (3)

"6AA. 5605 Imitation zari thread or yarn made out of Metallised

polyester film /plastic film;

Explanation: This entry shall apply for refund of input

tax credit only on polyester film /plastic film";

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

effect from the 20th day of October, 2023.

VIKAS PRATAP,

Financial Commissioner (Taxation)

to Government of Punjab,

Department of Excise and Taxation.

3002/12-2023/Pb. Govt. Press, S.A.S. Nagar

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PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 29, 2023

(PAUSA 8, 1945 SAKA)

PART III

GOVERNMENT OF PUNJAB

DEPARTMENT OF HOME AFFAIS AND JUSTICE

(JUDICIAL- 2 BRANCH)

NOTIFICATION

The 27th December, 2023.

No. S.O. 109/P.A.13/2013/S.3/2023.- In supersession of all notifications

issued in this behalf and in exercise of the powers conferred by sub-section (2)

of section 3 of the Punjab State Commission for Minorities Act, 2012 (Punjab

Act 13 of 2013), and all other powers enabling him in this behalf, the Governor

of Punjab is pleased to appoint the following person, to be the Chairperson of

the Punjab State Commission for Minorities, constituted vide the Government

of Punjab, Department of Home Affairs and Justice (Minority Cell/Civil

Defence Branch) Notification No. S.O. 179/P.A.13/2013/S.3/2014, dated the

26th November, 2014, as specified in the Table given below, namely:-

TABLE

Serial Name of the Person Office held Community

No.

represented

1. 2.

3. 4.

1. Sh. Abdul Bari Salmani s/o Sh. Abdul Chairperson Muslim

Hamid, R/o House No. 195, Street

No. 10, Tej Mohan Nagar, Basti Sheikh,

Jalandhar

GURKIRAT KIRPAL SINGH,

Secretary to Government of Punjab,

Department of Home Affairs and Justice.