PART III GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRNACH) NOTIFICATION The 1st November, 2017 No. S.O.74/P.A.5/2017/S.11/2017.- In exercise of the powers conferred by subsection (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 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 28th June, 2017, namely:- AMENDMENT In the said notification,-
(i) in the Table, -
(a) against serial number 5, under column (3), for the words “governmental authority”, the words “Central Government, State Government, Union territory, local authority or Governmental Authority” shall be substituted;
(b) after serial number 9A and the entries relating thereto, the following serial number and entries shall be inserted namely: - “9B Chapter 99 Supply of service by a Government Entity to Nil Nil”;
Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority against consideration received from Central Government, State Government, Union territory or local authority, in the form of grants.
(c) after serial number 21 and the entries relating thereto, the following serial number and entries shall be inserted namely: - “21A Heading Services provided by a goods transport Nil Nil”;
9965 or agencyto an unregistered person, including Heading an unregistered casual taxable person, other 9967 than the following recipients, namely: - PUNJAB GOVT. GAZ. (EXTRA), NOVEMBER 7, 2017 (KRTK 16, 1939 SAKA) 1267
(a) any factory registered under or governed by the Factories Act, 1948 (63 of 1948); or
(b) any Society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or
(c) any Co-operative Society established by or under any law for the time being in force; or
(d) any body corporate established, by or under any law for the time being in force; or
(e) any partnership firm whether registered or not under any law including association of persons;
(f) any casual taxable person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act.
(d) after serial number 23 and the entries relating thereto, the following serial number and entriesshall be inserted namely: - “23A Heading 9954 Service by way of access to a road or a Nil Nil”;
bridge on payment of annuity.
(e) against serial number 41, for the entry in column (3), the following entry shall be substitutednamely:- “Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more) of industrial plots or plots for development of infrastructure for financial business, provided by the State Government Industrial Development Corporations or Undertakings or by any other entity having 50 per cent. or more ownership of Central Government, State Government, Union territory to theindustrial units or the developers in any industrial or financial business area.”;
(ii) in paragraph 2, for clause (zf), the following shall be substituted, namely: - PUNJAB GOVT. GAZ. (EXTRA), NOVEMBER 7, 2017 (KRTK 16, 1939 SAKA) 1268 “(zf) “Governmental Authority” means an authority or a board or any other body, -
(i) set up by an Act of Parliament or a State Legislature; or
(ii) established by any Government, with 90 per cent. or more participation by way of equity or control,to carry out any function entrusted to a Municipality under article 243 W of the Constitution or to a Panchayat under article 243 G of the Constitution.
(zfa) “Government Entity” means an authority or a board or any other body including a society, trust, corporation,
(i) set up by an Act of Parliament or State Legislature; or
(ii) established by any Government, with 90 per cent. or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority.”.
M.P. SINGH, Additional Chief Secretary-cum-Financial Commissioner (Taxation) to Government of Punjab, Department of Excise and Taxation.
1368/11-2017/Pb. Govt. Press, S.A.S. Nagar PUNJAB GOVT. GAZ. (EXTRA), NOVEMBER 7, 2017 (KRTK 16, 1939 SAKA) 1269