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        Case ID :
        GST - States

        Seeks to amend Notification No. S.O.21/P.A.5/2017/S.9/ 2017, dated the 30th June, 2017 - S.O. 15/P.A.5/2017/S.9/2025 - Punjab SGST

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        GST amendment substitutes definition of 'specified premises' to align with central notification, effective 1 April 2025. Substitutes Explanation item (c) in the cited Punjab GST notification to define 'specified premises' as the meaning given in clause (xxxvi) of paragraph 4 of Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017; issued under sub section (5) of section 9 of the Punjab GST Act and effective from 1 April 2025.
                          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.

                                GST amendment substitutes definition of 'specified premises' to align with central notification, effective 1 April 2025.

                                Substitutes Explanation item (c) in the cited Punjab GST notification to define "specified premises" as the meaning given in clause (xxxvi) of paragraph 4 of Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017; issued under sub section (5) of section 9 of the Punjab GST Act and effective from 1 April 2025.


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