PART III GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) NOTIFICATION The 1st December, 2017 No. S.O.103/P.A.5/2017/Ss. 9, 11, 15 and 16 /2017 .- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of 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 the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, 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, -
(i) against serial number 3, in column (3), in item (vi), for the words “Services provided”, the words “Composite supply of works contract as defined in clause (119) of section 2 of the Punjab Goods and Services Tax Act, 2017, provided” shall be substituted;
(ii) against serial number 7,-
(a) for item (i) in column (3) and the entries relating thereto in columns (3), (4) and
(5), the following shall be substituted, namely:-
(3) (4) (5) “(i) Supply, by way of or as part of any Provided that credit of input tax service or in any other manner charged on goods and services whatsoever, of goods, being food or any used in supplying the service has other article for human consumption or not been taken drink, where such supply or service is [Please refer to Explanation for cash, deferred payment or other no. (iv)].”;
valuable consideration, provided by a restaurant, eating joint including mess, 2.5 canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 6, 2017 (AGHN 15, 1939 SAKA) 1391 than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent.
Explanation.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
(b) for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-
(3) (4) (5) “(iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, 9 -”;
canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent.
Explanation.- “declared tariff” includes PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 6, 2017 (AGHN 15, 1939 SAKA) 1392 charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
(c) the item (iv) in column (3) and the entries relating thereto in columns (3), (4) and (5), shall be omitted;
(d) in item (ix), in column (3), for the entry, the following entry shall be substituted, namely:- “(ix) Accommodation, food and beverage services other than (ii), (iii), (v), (vi), (vii) and (viii) above.
Explanation.- For the removal of doubt, it is hereby clarified that, supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent shall attract central tax @ 2.5% without any input tax credit under item (i) above and shall not be levied at the rate as specified under this entry.”;
(iii) against serial number 26, in column (3), in item (i), after sub-item (h), the following shall be inserted, namely: - ‘(i) manufacture of handicraft goods.
Explanation. - The expression “handicraft goods” shall have the same meaning as assigned to it in the notification No. S.O.57/P.A.5/2017/S.23/2017, dated the 3rd October, 2017 published in the Punjab Government Gazette,(Extraordinary) Part III, dated the 12th October, 2017 as amended from time to time.’.
2. This notification shall be deemed to have come into force on and with effect from 15th of November, 2017.
M.P. SINGH, Additional Chief Secretary-cum-Financial Commissioner (Taxation) to Government of Punjab, Department of Excise and Taxation.
1389/12-2017/Pb. Govt. Press, S.A.S. Nagar PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 6, 2017 (AGHN 15, 1939 SAKA) 1393