Exempt the intra-State supply of services tax calculated state of tax as specified. - S.O.037/P.A.5/2017/S.11/2017. - Punjab SGST

GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) Notification The 30 th June, 2017 No. S.O. 37/P.A.5/2017/S.11/2017.- 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 exempt the intra-State supply of services of description as specified in column (3) of the Table below from so much of the state tax leviable thereon under sub-section (1) of section 9 of the said Act , as is in excess of the said tax calculated at the rate as specified in the corresponding entry in column (4) of the said Table, unless specified otherwise, subject to the conditions as specified in the corresponding entry in column (5) of the said Table, namely:-