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Amendment in Notification No. S.O 17/P.A.5/2017/Ss.9,11,15 and 16/ 2017, dated the 30th June, 2017

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..... 16 and148/Amd./2022.-In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 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 .....

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..... columns (3), (4) and (5), the following entries shall be substituted, namely:- (3) (4) (5) "(ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right. 9 -"; (c) against serial number 26, in column (3), - (A) after item (ic) and the entries relating thereto in columns (3), (4) and (5), the following entries shall be inserted, namely:- (3) .....

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..... manufacturing services; publishing, printing and reproduction services; material recovery services 9 -"; (e) against serial number 34, for items (iii) and (iiia) and the entries relating thereto in columns (3), (4) and (5), following items and entries shall be substituted, namely:- (3) (4) (5) "(iii) Services by way of admission to; (a) theme parks, water parks and any other place having .....

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