PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 4, 2017 (AGHN 13, 1939 SAKA) 1337
PART III GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) NOTIFICATION The 29th November, 2017 No.S.O.96/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), 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 on and with effect from 22nd August, 2017 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, 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) Composite supply of works contract as defined in clause (119) of section 2 of the Punjab Goods and Services Tax Act, 2017, supplied to the Government, a local authority or a Governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of, - 6 -
(a) a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958);
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(b) canal, dam or other irrigation works;
(c) pipeline, conduit or plant for (i) water supply (ii) water treatment, or
(iii) sewerage treatment or disposal.
(iv) Composite supply of works contract as defined in clause (119) of section 2 of the Punjab Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of, :-
(a) a road, bridge, tunnel, or terminal 6 - for road transportation for use by general public;
(b) a civil structure or any other original works pertaining to a scheme under Jawahar Lal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana;
(c) a civil structure or any other original works pertaining to the “In-situ rehabilitation of existing slum dwellers using land as a resource through private participation” under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana, only for existing slum dwellers;
(d) a civil structure or any other original works pertaining to the “Beneficiary led individual house construction / enhancement” under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana;
(e) a pollution control or effluent treatment plant, except located as a part of a factory;
or
(f) a structure meant for funeral, burial or cremation of deceased.
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(v) Composite supply of works contract as defined in clause (119) of section 2 of the Punjab Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or installation of original works pertaining to,-
(a) railways, excluding monorail and metro;
(b) a single residential unit otherwise than as a part of a residential complex;
(c) low-cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the 'Scheme of Affordable Housing in Partnership' framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India;
(d) low cost houses up to a carpet area of 60 6 - square metres per house in a housing project approved by the competent authority under-
(1) the “Affordable Housing in Partnership” component of the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana;
(2) any housing scheme of a State Government;
(e) post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or
(f) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages.
(vi) Construction services other than (i), (ii), (iii),
(iv) and (v) above. 9 -”;
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(ii) against serial number 8, 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) Transport of passengers by motorcab where Provided that credit of input the cost of fuel is included in the consideration tax charged on goods and charged from the service recipient. services used in supplying
2.5 the service has not been taken [Please refer to Explanation no. (iv)] Or 6 -”;
(iii) against serial number 9, 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) Services of goods transport agency (GTA) in Provided that credit of input relation to transportation of goods (including used tax charged on goods and household goods for personal use). services used in supplying
Explanation.- “goods transport agency” means any the service has not been person who provides service in relation to transport taken of goods by road and issues consignment note, by 2.5 [Please refer to Explanation whatever name called. no. (iv)] Or
Provided that the goods transport agency opting to pay state tax @ 6% under 6 this entry shall, thenceforth, be liable to pay state tax @ 6% on all the services of GTA supplied by it.”;
(iv) against serial number 10, 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) Renting of motorcab where the cost of fuel is Provided that credit of input included in the consideration charged from the tax charged on goods and service recipient. 2.5 services used in supplying PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 4, 2017 (AGHN 13, 1939 SAKA) 1341 the service has not been taken [Please refer to Explanation no. (iv)] Or 6 -”;
(v) against serial number 11, 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) Services of goods transport agency (GTA) in Provided that credit of input relation to transportation of goods (including used tax charged on goods and household goods for personal use). services used in supplying
Explanation.- “goods transport agency” means the service has not been any person who provides service in relation to taken transport of goods by road and issues consignment 2.5 [Please refer to Explanation note, by whatever name called. no. (iv)] Or
Provided that the goods transport agency opting to pay state tax @ 6% under 6 this entry shall, thenceforth, be liable to pay state tax @ 6% on all the services of GTA supplied by it.”;
(vi) against serial number 26,-
(a) in column (3), in item (i),- (A) for sub-item (b), the following sub-item shall be substituted, namely:- “(b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);”;
(B) the Explanation shall be omitted;
(b) for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-
(3) (4) (5) “(ii) Services by way of any treatment or process on goods belonging to another person, in relation to-
(a) printing of newspapers; 2.5 -
(b) printing of books (including Braille books), journals and periodicals.
(iii) Manufacturing services on physical inputs (goods) owned by others, other than (i) and 9 -”;
(ii) above.
(vii) for serial number 27 and the entries relating thereto, the following shall be substituted, namely:-
(1) (2) (3) (4) (5) “27 Heading (i) Services by way of printing of newspapers, 9989 books (including Braille books), journals and periodicals, where only content is supplied by 6 - the publisher and the physical inputs including paper used for printing belong to the printer.
(ii) Other manufacturing services; publishing, 9 -”;
printing and reproduction services; materials recovery services, other than (i) above.
(viii) against serial number 34, in column (3) in item (i), after the word “drama”, the words “or planetarium” shall be inserted.
M.P. SINGH, Additional Chief Secretary-cum- Financial Commissioner (Taxation) to Government of Punjab, Department of Excise and Taxation.
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