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of <h1>Punjab GST Rules Amended: New Tax Rates for Manufacturers and Suppliers u/s 10 Effective April 1, 2020.</h1> The Punjab Goods and Services Tax (Fourth Amendment) Rules, 2020, effective from April 1, 2020, amend the Punjab GST Rules, 2017. The amendment, issued by the Governor of Punjab, modifies the tax rates applicable to various categories of registered persons under section 10 of the Punjab GST Act, 2017. The new rates are as follows: manufacturers, excluding certain notified goods, and eligible suppliers are taxed at half a percent of turnover; specific suppliers at two and a half percent; and registered persons eligible under subsection (2A) at three percent. These changes were recommended by the Council.
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