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of <h1>Punjab Amends GST Notification: New Explanation on Goods Transport Services Effective January 2019, Old Explanation Renumbered.</h1> The Government of Punjab, through the Department of Excise and Taxation, issued a notification amending a previous notification from June 30, 2017, under the Punjab Goods and Services Tax Act, 2017. This amendment, effective from January 1, 2019, introduces an Explanation in the notification, specifying that the provision does not apply to services other than the transport of goods within India. The existing Explanation in the notification is renumbered as Explanation 1. This change was made on the recommendation of the Council and approved by the Governor of Punjab.
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