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of <h1>Punjab Revises GST Provisions for Construction Services to Government Entities Under Notification S.O.17 Effective October 2017.</h1> The Government of Punjab has amended Notification No. S.O.17/P.A.5/2017/S. 9, 11, 15, and 16/2017 dated 30th June 2017, under the Punjab Goods and Services Tax Act, 2017. The amendment, effective from 3rd October 2017, revises the provisions related to services provided to government entities. Specifically, it addresses services involving construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of structures used for non-commercial purposes, educational, clinical, or cultural establishments, and residential complexes for self-use or employee use. Additional construction services are also covered under the revised notification.
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