Amendment in the Government of Punjab, Department of Excise and Taxation, Notification No. S.O. 16/ P.A. 5/ 2017/S.9/2017, dated the 30th June, 2017. - S.O.038/P.A.5/2017/S.9/2017 - Punjab SGST
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GST schedule amendment revises fertilizer classifications, omits specified schedule entries and alters descriptive coverage with retrospective effect. The notification amends Punjab GST schedules by expanding the scope of the serial 180 entry in Schedule I and inserting four new fertilizer classifications (3102-3105) distinguishing nitrogenous, phosphatic, potassic and mixed/other fertilisers and covering certain packaged forms; it omits serials 66-69 from Schedule II; and it deletes specified descriptive phrases from Schedule III entries at serials 42 and 411. The amendment is given retrospective operative effect from the specified commencement date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST schedule amendment revises fertilizer classifications, omits specified schedule entries and alters descriptive coverage with retrospective effect.
The notification amends Punjab GST schedules by expanding the scope of the serial 180 entry in Schedule I and inserting four new fertilizer classifications (3102-3105) distinguishing nitrogenous, phosphatic, potassic and mixed/other fertilisers and covering certain packaged forms; it omits serials 66-69 from Schedule II; and it deletes specified descriptive phrases from Schedule III entries at serials 42 and 411. The amendment is given retrospective operative effect from the specified commencement date.
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