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of <h1>Punjab GST Amendment: Cement Classified Under Chapter Heading 2523 as per Customs Tariff Act, Effective October 2019.</h1> The Government of Punjab has issued an amendment to Notification No. S.O.70/P.A.5/2017/S.9/2019 under the Punjab Goods and Services Tax Act, 2017. This amendment, effective from October 1, 2019, modifies the entry in the table against serial number 2 to specify 'Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975.' The notification is issued by the Additional Chief Secretary-cum-Financial Commissioner (Taxation) of the Department of Excise and Taxation, Punjab.
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