Supplies of taxable goods or services or both, the total tax on which is liable to be paid on reverse charge basis

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....- States<br>Punjab SGST<br>Punjab SGST<br>GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION NOTIFICATION The June, 2017 No. S.O.13/P.A.5/2017/S.23/2017.-In exercise of the powers conf....

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....services or both under sub-section (3) of section 9 of the said Act as the category of persons exempted from obtaining registration under the aforesaid Act. 2. This notification shall be deemed to ....