TMI BlogAmendment in 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 ..... 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 clau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 6 .. (v) Composite supply of works contract as defined in clause (119) of section 2 of the Punjab State Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or installat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (4) (5) (vi) Transport of passengers by motorcab where the cost of fuel is included in the consideration charged from the service recipient. 2.5 Provided that credit of input tax charged on goods and services used in supplying 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 item and entries shall, respectively, be substituted, namely:- (3) (4) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 item and entries shall, respectively, be substituted, namely:- (3) (4) (5) (i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation . - goods transport agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. 2.5 Provided that credit of input tax charged on goods and services used in s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g serial number and entries shall, respectively, be substituted, namely:- (1) (2) (3) (4) (5) 27 Heading 9989 (i) Services by way of printing of newspapers, books (including Braille books), journals and periodicals, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer. 6 .. (ii) Other manufacturing services; publishing, printing and reproduction services; materials recovery services, other than (i) above. 9 .. ; ..... X X X X Extracts X X X X X X X X Extracts X X X X
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