GST scope amended: central government excluding ministry of railways now included with state, union territory and local authorities. The notification substitutes the entry at S. No. 6, column 4 of the earlier Punjab GST notification with Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union territory or a local authority, expressly excluding the Ministry of Railways while including State Governments, Union territories and local authorities. The amendment is made under sub-section (3) of section 9 of the Punjab Goods and Services Tax Act, 2017 and is deemed effective from 20th October, 2023.
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GST scope amended: central government excluding ministry of railways now included with state, union territory and local authorities.
The notification substitutes the entry at S. No. 6, column 4 of the earlier Punjab GST notification with Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union territory or a local authority, expressly excluding the Ministry of Railways while including State Governments, Union territories and local authorities. The amendment is made under sub-section (3) of section 9 of the Punjab Goods and Services Tax Act, 2017 and is deemed effective from 20th October, 2023.
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