Amendment in the Government of Punjab, Department of Excise and Taxation, Notification No. S.O.26/P.A.5/2017/S.10/C.A.14/2017/S.21/2017, dated the 30th June, 2017. - S.O.35/P.A.5/2017/S.10/Amd./2019 - Punjab SGST
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Tax rate specification: state calculation now follows the rate set by central rules, replacing the earlier formulaic wording. The Punjab notification amends a June 2017 notification by substituting the prior tax-rate wording with the phrase 'an amount of tax calculated at the rate specified in rule 7 of the Central Goods and Services Tax Rules, 2017:' thereby aligning the state's tax computation language with the central rules; the amendment is effective from 1 February 2019.
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.
Tax rate specification: state calculation now follows the rate set by central rules, replacing the earlier formulaic wording.
The Punjab notification amends a June 2017 notification by substituting the prior tax-rate wording with the phrase "an amount of tax calculated at the rate specified in rule 7 of the Central Goods and Services Tax Rules, 2017:" thereby aligning the state's tax computation language with the central rules; the amendment is effective from 1 February 2019.
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