PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 26, 2018 (ASVN 4, 1940 SAKA) 2049
PART III GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) NOTIFICATION The 18th September, 2018 No. S.O.133/P.A.5/2017/Ss. 9, 11, 15 and 16/(Amd.)/2018 .- 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 7, in column (3),-
(a) for item (i) 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 2.5 Provided that credit service, of goods, being food or any other of input tax charged article for human consumption or any drink, on goods and services provided by a restaurant, eating joint used in supplying the including mess, canteen, whether for service has not been consumption on or away from the premises taken [Please refer where such food or any other article for to Explanation human consumption or drink is supplied, no. (iv)] 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 PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 26, 2018 (ASVN 4, 1940 SAKA) 2050 hundred rupees and above per unit per day or equivalent.
Explanation 1.- This item includes such supply at a canteen, mess, cafeteria or dining space of an institution such as a school, college, hospital, industrial unit, office, by such institution or by any other person based on a contractual arrangement with such institution for such supply, provided that such a supply is not event based or occasional.
Explanation 2.-This item excludes the supplies covered under item 7 (v).
Explanation 3.- “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.
(ia) Supply, of goods, being food or any other 2.5 Provided that credit article for human consumption or any drink, of input tax charged by the Indian Railways or Indian Railways on goods and services Catering and Tourism Corporation Ltd. or used in supplying the their licensees, whether in trains or at service has not been platforms. taken [Please refer to Explanation no. (iv)]”;
(b) in items (ii), (vi) and (viii),- A. for the words “declared tariff” wherever they occur, the words “value of supply” shall be substituted;
B. the Explanation shall be omitted;
(c) for item (v), and the entries relating thereto in columns (3), (4) and (5), the following PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 26, 2018 (ASVN 4, 1940 SAKA) 2051 shall be substituted, namely: -
(3) (4) (5) “(v) Supply, by way of or as part of any 9 -”;
service, of goods, being food or any other article for human consumption or any drink, at Exhibition Halls, Events, Conferences, Marriage Halls and other outdoor or indoor functions that are event based and occasional in nature.
(ii) against serial number 9, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: -
(3) (4) (5) “(vi) Multimodal transportation of goods. 6 -
Explanation.-
(a) “multimodal transportation” means carriage of goods, by at least two different modes of transport from the place of acceptance of goods to the place of delivery of goods by a multimodal transporter;
(b) “mode of transport” means carriage of goods by road, air, rail, inland waterways or sea;
(c) “multimodal transporter” means a person who,- a) enters into a contract under which he undertakes to perform multimodal transportation against freight; and b) acts as principal, and not as an agent either of the consignor, or consignee or of the carrier participating in the multimodal transportation and who assumes responsibility for the performance of the said contract.
(vii) Goods transport services other than 9 -”;
(i), (ii), (iii), (iv), (v) and (vi) above.
(iii) for serial number 22 and the entries relating thereto, the following shall be substituted, namely: -
(1) (2) (3) (4) (5) “22 Heading 9984 (i) Supply consisting only of 2.5 - (Telecommunications, e-book.
broadcasting and Explanation.-For the purposes information supply of this notification, “e-books” services) means an electronic version of a printed book (falling under tariff item 4901 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) supplied online which can be read on a computer or a hand held device.
(ii) Telecommunications, 9 -”.
broadcasting and information supply services other than
(i) above.
2. This notification shall be deemed to have come into force on and with effect from the 27th July, 2018.
M.P. SINGH, Additional Chief Secretary-cum- Financial Commissioner (Taxation) to Government of Punjab, Department of Excise and Taxation.
PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 26, 2018 (ASVN 4, 1940 SAKA) 2052