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TMI BlogSupersession Notification No. S.O.57/P.A.5/ 2017/S.23/2017, dated the 3rd October,2017X X X X Extracts X X X X X X X X Extracts X X X X ..... -section (2) of section 23 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), hereinafter referred to as the "said Act", and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council and in supersession of the Government of Punjab, Department of Excise and Taxation, Notification No. S.O.57/P.A.5/ 2017/S.23/2017, dated the 3rd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntioned in column (2) of the Table below and the Harmonised System of Nomenclature (HSN) code mentioned in the corresponding entry in column (3) of the said Table, when made by the craftsmen predominantly by hand even though some machinery may also be used in the process:- Table Serial Number Products HSN Code (1) (2) (3) 1. Leather articles (including bags, purses, saddlery, harness, gar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... figures of animals, writing sets, ashtray, candle stand) 6802 18. Stones inlay work 68 19. Pottery and clay products, including terracotta 6901, 6909, 6911, 6912, 6913, 6914 20. Metal table and kitchen ware (copper, brass ware) 7418 21. Metal statues, images/statues vases, urns and crosses of the type used for decoration of metals of Chapters 73 and 74 8306 22. Metal bidriware 8306 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Explanation to that section. 2. Such persons mentioned in the preceding paragraph shall obtain a Permanent Account Number and generate an e-way bill in accordance with the provisions of rule 138 of the Punjab Goods and Services Tax Rules, 2017. 3. This notification shall be deemed to have come into force on and with effect from the 22nd October, 2018. K A P SINHA, Additional Chief Secretary ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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