PUNJAB GOVT. GAZ.(EXTRA), JANUARY 2, 2026

(PAUSA 12, 1947 SAKA)

102

EXTRAORDINARY

Published by Authority

CHANDIGARH, FRIDAY, JANUARY 2, 2026

(PAUSA 12, 1947 SAKA)

( iii )

LEGISLATIVE SUPPLEMENT

Contents

Pages

Part - I

Acts

Nil

Part - II

Ordinances

Nil

Part - III

Delegated Legislation

Notification No. S.O. 1/P.A.5/2017/

S.11/2026 dated 23.12.2025 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.

Part - IV

Correction Slips, Republications and

Replacements

Nil

______

... 103

PUNJAB GOVT. GAZ.(EXTRA), JANUARY 2, 2026

(PAUSA 12, 1947 SAKA)

103

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

3 sub-section (i);".

2. This notification shall be deemed to have come into force on the 1st day

of November, 2025.

Sd/-

AJIT BALAJI JOSHI,

Administrative Secretary (Taxation) to

Government of Punjab,

Department of Excise and Taxation.