PART III GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION II-BRANCH) NOTIFICATION The 24th October, 2019 No. S.O.119/P.A.5/2017/S.11/Amd./2019.- 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 7, in the entry in column (3), for the words and brackets, “twenty lakh rupees (ten lakh rupees in case of a special category state) in the preceding financial year”, the following words, brackets and figures shall be substituted, namely, – “such amount in the preceding financial year as makes them eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017)”;
(b) after serial number 9A and the entries relating thereto, the following shall be inserted namely: -
(1) (2) (3) (4) (5) “9AA Chapter 99 Services provided by and to Nil Provided that Director Fédération International de (Sports), Ministry of Football Association (FIFA) Youth Affairs and and its subsidiaries directly or Sports certifies that the indirectly related to any of the services are directly events under FIFA U-17 or indirectly related Women's World Cup 2020 to to any of the events be hosted in India. under FIFA U-17 Women's World Cup
2020.”;
PUNJAB GOVT. GAZ. (EXTRA), NOVEMBER 14, 2019 (KRTK 23, 1941 SAKA) 577
(c) against serial number 14, in the entry in column (3), after the word ‘below’, the words ‘or equal to’ shall be inserted;
(d) against serial number 19A, in the entry in column (5), for the figures “2019”, the figures “2020” shall be substituted;
(e) against serial number 19B, in the entry in column (5), for the figures “2019”, the figures “2020” shall be substituted;
(f) after serial number 24A and the entries relating thereto, the following serial numbers and entries relating thereto shall be inserted, namely: -
(1) (2) (3) (4) (5) “24B Heading Services by way of storage or Nil Nil” 9967 or warehousing of cereals, pulses, fruits, Heading 9985 nuts and vegetables, spices, copra, sugarcane, jaggery, raw vegetable fibres such as cotton, flax, jute etc., indigo, unmanufactured tobacco, betel leaves, tendu leaves, coffee and tea.
(g) after serial number 29A and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
(1) (2) (3) (4) (5) “29B Heading Services of life insurance provided or Nil Nil”;
9971 or agreed to be provided by the Central Heading Armed Police Forces (under Ministry 9991 of Home Affairs) Group Insurance Funds to their members under the Group Insurance Schemes of the concerned Central Armed Police Force.
(h) against serial number 35, in the entry in column (3), after the entry (q), the words “(r) Bangla Shasya Bima” shall be inserted;
(i) against serial number 45, in the entries in column (3), for the words and brackets “twenty lakh rupees (ten lakh rupees in case of special category states) in the preceding financial year”, wherever they occur, the following words, brackets and figures shall be substituted, namely, – “such amount in the preceding financial year as makes them eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017)”;
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(j) after serial number 82 and the entries relating thereto, the following shall be inserted namely: -
(1) (2) (3) (4) (5) “82A Chapter 9996 Services by way of right to admission Nil Nil”;
to the events organised under FIFA U-17 Women's World Cup 2020.
2. This notification shall be deemed to have come into force on and with effect from the 1st day of October, 2019.
M.P. SINGH, Additional Chief Secretary-cum- Financial Commissioner (Taxation) to Government of Punjab, Department of Excise and Taxation.
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