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    <description>Amendment under Section 96 of the Punjab Goods and Services Tax Act substitutes serial Nos. 1 and 2 of Notification No. S.O. 31/P.A.5/2017/S.96/2021 by appointing Smt. Varinder Kaur as Additional Commissioner, Goods and Services Tax Commissionerate, Ludhiana (appointed by the Central Government) and Sh. Showkat Ahmad Parray as Additional Commissioner of State Tax (Administration), Punjab (appointed by the Government of Punjab).</description>
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      <description>Amendment under Section 96 of the Punjab Goods and Services Tax Act substitutes serial Nos. 1 and 2 of Notification No. S.O. 31/P.A.5/2017/S.96/2021 by appointing Smt. Varinder Kaur as Additional Commissioner, Goods and Services Tax Commissionerate, Ludhiana (appointed by the Central Government) and Sh. Showkat Ahmad Parray as Additional Commissioner of State Tax (Administration), Punjab (appointed by the Government of Punjab).</description>
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