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    <title>Amendment in Notification No. S.O. 20/P.A.5/2017/S.11/2019, dated the 28th February, 2019</title>
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    <description>The Punjab Goods and Services Tax exemption notification is amended by substituting the definition of &quot;Nominated Agency&quot; in the Explanation. The substituted clause defines nominated agency by reference to the entities mentioned in Lists 13, 14 and 15 appended to Table 1 of Notification No. 45/2025-Customs dated 24 October 2025. The amendment operates within the existing exemption framework and updates the cross-referenced customs lists for identifying the covered entities, with retrospective effect from 1 November 2025.</description>
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      <description>The Punjab Goods and Services Tax exemption notification is amended by substituting the definition of &quot;Nominated Agency&quot; in the Explanation. The substituted clause defines nominated agency by reference to the entities mentioned in Lists 13, 14 and 15 appended to Table 1 of Notification No. 45/2025-Customs dated 24 October 2025. The amendment operates within the existing exemption framework and updates the cross-referenced customs lists for identifying the covered entities, with retrospective effect from 1 November 2025.</description>
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