PART III GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) NOTIFICATION The 18th September, 2018 No. S.O.134/P.A.5/2017/S.11/(Amd.)/2018.- In exercise of the powers conferred by sub-section (1) of section 11 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 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.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, -
(i) in the Table, -
(a) against serial number 4, in the entry in column (3), the words “Central Government, State Government, Union territory, local authority or” shall be omitted;
(b) against serial number 5, in the entry in column (3), the words “Central Government, State Government, Union territory, local authority or” shall be omitted;
(c) after serial number 9C and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
(1) (2) (3) (4) (5) “9D Chapter 99 Services by an old age home run by Central Nil Nil”;
Government, State Government or by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) to its residents (aged 60 years or more) against consideration upto twenty-five thousand rupees per month per member, provided that the consideration charged is inclusive of charges for boarding, lodging and maintenance.
PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 26, 2018 (ASVN 4, 1940 SAKA) 2053
(d) after serial number 10 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
(1) (2) (3) (4) (5) “10A Heading Services supplied by electricity distribution Nil Nil”;
9954 utilities by way of construction, erection, commissioning, or installation of infrastructure for extending electricity distribution network upto the tube well of the farmer or agriculturalist for agricultural use.
(e) against serial number 14, in the entry in column (3), for the words “declared tariff”, the words “value of supply” shall be substituted;
(f) against serial number 19A, in the entry in column (5), for the figures “2018”, the figures “2019” shall be substituted;
(g) against serial number 19B, in the entry in column (5), for the figures “2018”, the figures “2019” shall be substituted;
(h) after serial number 24 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
(1) (2) (3) (4) (5) “24A Heading Services by way of warehousing of minor Nil Nil”;
9967 or forest produce.
Heading 9985
(i) after serial number 31 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: -
(1) (2) (3) (4) (5) “31A Heading Services by Coal Mines Provident Fund Nil Nil 9971 Organisation to persons governed by the or Coal Mines Provident Fund and Heading Miscellaneous Provisions Act, 1948 9991 (46 of 1948).
31B Heading Services by National Pension System Nil Nil”;
9971 (NPS) Trust to its members against or consideration in the form of administrative Heading fee.
9991 PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 26, 2018 (ASVN 4, 1940 SAKA) 2054
(j) after serial number 34 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
(1) (2) (3) (4) (5) “34A Heading Services supplied by Central Government, Nil Nil”;
9971 State Government, Union territory to their undertakings or Public Sector Undertakings (PSUs) by way of guaranteeing the loans taken by such undertakings or PSUs from the financial institutions.
(k) against serial number 36A, in the entry in column (3), after figures “36”, the word and figures “or 40” shall be inserted;
(l) after serial number 47 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
(1) (2) (3) (4) (5) “47A Heading Services by way of licensing, registration Nil Nil”;
9983 or and analysis or testing of food samples Heading supplied by the Food Safety and Standards 9991 Authority of India (FSSAI) to Food Business Operators.
(m) after serial number 55 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
(1) (2) (3) (4) (5) “55A Heading Services by way of artificial Nil Nil”;
9986 insemination of livestock (other than horses).
(n) after serial number 65A and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
(1) (2) (3) (4) (5) “65B Heading Services supplied by a State Nil Provided that at the end 9991 or Government to Excess of the contract period, any other Royalty Collection Contractor ERCC shall submit an Heading (ERCC) by way of assigning account to the State the right to collect royalty on Government and certify behalf of the State Government that the amount of goods on the mineral dispatched by and services tax PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 26, 2018 (ASVN 4, 1940 SAKA) 2055 the mining lease holders. deposited by mining
Explanation.-“mining lease lease holders on royalty holder” means a person who is more than the goods has been granted mining lease, and services tax quarry lease or license or exempted on the service other mineral concession provided by State under the Mines and Minerals Government to the (Development and Regulation) ERCC of assignment of Act, 1957 (67 of 1957), the right to collect royalty and rules made thereunder or the where such amount of rules made by a State goods and services tax Government under sub- paid by mining lease section (1) of section 15 of holders is less than the the Mines and Minerals amount of goods and (Development and services tax exempted, Regulation) Act, 1957. the exemption shall be restricted to such amount as is equal to the amount of goods and services tax paid by the mining lease holders and the ERCC shall pay the difference between goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and goods and services tax paid by the mining lease holders on royalty.”;
(o) after serial number 77 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
(1) (2) (3) (4) (5) “77A Heading Services provided by an unincorporated Nil Nil”;
9995 body or a non-profit entity registered under any law for the time being in PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 26, 2018 (ASVN 4, 1940 SAKA) 2056 force, engaged in,-
(i) activities relating to the welfare of industrial or agricultural labour or farmers; or
(ii) promotion of trade, commerce, industry, agriculture, art, science, literature, culture, sports, education, social welfare, charitable activities and protection of environment, to its own members against consideration in the form of membership fee upto an amount of one thousand rupees (Rs 1000/-) per member per year.
(ii) in paragraph 3, in the Explanation, after clause (iii), the following clause shall be inserted, namely:- “(iv) For removal of doubts, it is clarified that the Central and State Educational Boards shall be treated as Educational Institution for the limited purpose of providing services by way of conduct of examination to the students.”.
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.
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