Punjab intra State services tax exemption caps state tax for specified services and sets conditions for applicability. The Governor, empowered under the Punjab Goods and Services Tax Act, exempts specified intra State supplies of services from state tax exceeding the reduced rates set out in the Table, subject to the conditions and exclusions listed for each service description; the instrument enumerates covered service categories, defines key terms, and limits applicability by monetary, turnover, or service specific provisos.
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Provisions expressly mentioned in the judgment/order text.
Punjab intra State services tax exemption caps state tax for specified services and sets conditions for applicability.
The Governor, empowered under the Punjab Goods and Services Tax Act, exempts specified intra State supplies of services from state tax exceeding the reduced rates set out in the Table, subject to the conditions and exclusions listed for each service description; the instrument enumerates covered service categories, defines key terms, and limits applicability by monetary, turnover, or service specific provisos.
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