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    <title>Amendment in Notification No. S.O. 9/P.A.5/2017/S.15/2024, dated the 14th February, 2024</title>
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    <description>Valuation under the Punjab Goods and Services Tax Act, 2017 is expanded to specified goods supplied on which retail sale price is declared, including pan masala and various tobacco products. The amendment defines retail sale price, addresses multiple or altered declared prices, applies area-wise declared prices for valuation, and adopts Customs Tariff Act classifications and interpretive rules. It is deemed to have come into force on 1 February 2026.</description>
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      <description>Valuation under the Punjab Goods and Services Tax Act, 2017 is expanded to specified goods supplied on which retail sale price is declared, including pan masala and various tobacco products. The amendment defines retail sale price, addresses multiple or altered declared prices, applies area-wise declared prices for valuation, and adopts Customs Tariff Act classifications and interpretive rules. It is deemed to have come into force on 1 February 2026.</description>
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