PUNJAB GOVT. GAZ.(EXTRA), JANUARY 2, 2026
102
(PAUSA 12, 1947 SAKA)
EXTRAORDINARY
Published by Authority
CHANDIGARH, FRIDAY, JANUARY 2, 2026
(PAUSA 12, 1947 SAKA)
LEGISLATIVE SUPPLEMENT
Contents Pages
Part - I Acts
Nil
Part - II Ordinances
Nil
Part - III Delegated Legislation
PUNJAB GOVT. GAZ.(EXTRA), JANUARY 2, 2026
103
(PAUSA 12, 1947 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 23rd December, 2025
No. S.O. 1/P.A.5/2017/S.11/2026.- In exercise of the powers
conferred by sub-section (1) of section 11of the Punjab Goods and Services
Tax Act, 2017 (Punjab Act No.5 of 2017), and all other powers enabling him in
this behalf, the Governor of Punjab, on being satisfied that it is necessary in the
public interest so to do, 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. 20/P.A.5/2017/S.11/2019, dated the
28th February, 2019, published in the Punjab Government Gazette
(Extraordinary), dated the 6th March, 2019, namely: -
AMENDMENT
In the said Notification, in the Explanation, for clause (c), the following clause
shall be substituted, namely:-
"(c) "Nominated Agency" means entities mentioned in Lists 13, 14 and
15 appended to Table 1 of notification No.45/2025-Customs, dated the 24th
October, 2025 published in the Gazette of India, Extraordinary, Part II, Section