TMI BlogAmendment Notification No. S.O.17/P.A.5/ 2017/Ss.9, 11, 15 and 16/2017, dated the 30th June, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... b, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, is pleased to make the following amendment 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, in column (3), in item (vi), for the words Services provided , the words Composite supply of works contract as defined in clause (119) of section 2 of the Punjab Goods and Services Tax Act, 2017, provided shall be substituted; (ii) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he service has not been taken [Please refer to Explanation no. (iv)]. ; (b) 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) Supply , by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent shall attract central tax @ 2.5% without any input tax credit under item (i) above and shall not be levied at the rate as specified under this entry. ; (iii) against serial number 26, in column (3), in item (i), after sub-item (h), the following shall be inserted, namely: - (i) manufacture of handicraft goods. Explanation. - The expression handicraft goods shall have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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