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of <h1>Punjab Amends GST Act: Changes to Food, Beverage Tax Provisions and Multimodal Transport Effective July 27, 2018.</h1> The Government of Punjab has amended Notification No. S.O.17/P.A.5/2017 regarding the Punjab Goods and Services Tax Act, 2017. The amendment modifies tax provisions related to the supply of food and beverages in various settings such as restaurants, canteens, and by Indian Railways, with specific conditions on input tax credit. It also revises the terminology from 'declared tariff' to 'value of supply' and clarifies the tax treatment for multimodal transportation of goods and telecommunications services, including e-books. The changes are effective from July 27, 2018, as per the notification issued by the Department of Excise and Taxation.
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