TaxTMI 
TaxTMI 
Intra-state supply of services.
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....Table:- ============= Document 1 385 PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 (ASAR 9, 1939 SAKA) PART III GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) Notification The 30th June, 2017 No. S.O.17/P.A.5/2017/Ss.9, 11, 15 and 16/2017.- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11,sub-section (5) of section 15 and sub-section (1) of section 16 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, is pleased to notify that the state tax, on the intra-State supply of services of description as specified in column (3) of the Table below, falling under Chapter, Section or Heading of scheme of classification of services as specified in column (2), shall be levied at the rate as specified in the corresponding entry in column (4), subject to the conditions as specified in the corresponding entry in column (5) of the said Table:- ....
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.... permit or by whatever name called to serve alcoholic liquor for human consumption. (ii) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of one thousand rupees and above but less than two thousand five hundred rupees per unit per day or equivalent. Explanation "declared tariff includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. 9 PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 (ASAR 9, 1939 SAKA) (i) Supply, by way of or as part of any service or in ay of or other any manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess. canteen, having licence or permit or by whatever name c....
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....bs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of seven thousand and five hundred rupees and above per unit per day or equivalent. Explanation-"declared tariff includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. (ix) Accommodation, food and beverage services other than (i), (ii), (iii), (iv), (v). (v), (vii) and (viii) above. (1) Transport of passengers, with or without accompanied belongings, by rail in first class or air conditioned coach. (i) Transport of passengers, with or without accompanied belongings by (a) air conditioned contract carriage other than motorcab; (b) air conditioned stage carriage, (c) radio taxi. Explanation. 14. B 2.5 2.5 Provided that credit of input tax charged in respect of goods used in supplying the service is not utilised for paying state tax or i....
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.... credit of input for tax charged in respect of goods in supplying the service is not utilised paying state tax or integrated tax on the supply of the service Provided that credit of input tax charged on goods (other than on ships. vessels including bulk 2.5 carriers and tankers) used in supplying the (iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation "goods transport agency" means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. 2.5 service has not been taken [Please refer to Explanation no. (iv) Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] 10 Heading 9966 (Rental services of transport vehicles) (iv) Transport of goods in containers by rail by any person other than indian Railways. (v) Goods transport services other than....
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....t to use any goods Same rate Provided that credit of input tax charged on goods used in supplying the service has not been taken (Please refer to Explanation no. (iv)] 392 16 Heading 9972 17 Heading 9973 (Leasing PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 (ASAR 9, 1939 SAKA) for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration (iii) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof (iv) Leasing of aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5 of Schedule II of the Punjab Goods and Services Act, 2017. Explanation- (a) "operator" means a person, organisation or enterprise engaged in or offering to engage in aircraft operations. (b) "scheduled air transport service" means an air transport service undertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a ....
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....pen to use by members of the public, (c) "scheduled air cargo service" means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a 0 Same rate of state tax as on supply of like goods involving transfer of title in goods Same rate of state tax as on supply of like goods involving transfer of title in goods 2.5 393 that Provided credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no (iv)] 394 PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 (ASAR 9, 1939 SAKA) recognisably systematic series, not open to use by passengers (vi) Leasing or rental services, with or without operator, other than (i), (ii), (iii). (iv) and (v) above. Business and Production Services Research and development services. Same rate of state tax as applicable on supply of like goods involving transfer of title in goods 18 Section 8 19 Heading 9981 20 Heading ....
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....r bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market: (d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its Use (e) loading, unloading, packing, 396 25 Heading 9987 26 PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 Heading 9988 (Manufacturin g services on physical inputs (goods) owned by others) (ASAR 9, 1939 SAKA) storage or warehousing of agricultural produce: (f) agricultural extension services: (g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce (ii) Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables. intermediate (ii) Carrying out an production process as job work in relation to cultivation of plants and rearing of all life forms of anim....
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....31 Heading 9993 Human health and social care services. 9 32 Heading 9994 33 Heading 9995 34 Heading 9996 Sewage and waste collection, treatment and disposal and other environmental protection services Services of membership organisations (i) Services by way of admission or access to circus, Indian classical dance (Recreational, including folk dance, theatrical cultural and performance, drama sporting services) (ii) Services by way of admission exhibition of cinematograph films where price of admission ticket is one hundred on ticket is rupees or less (ii) Services by way of admission to entertainment events or access to amusement facilities including exhibition 9 9 14 397 398 PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 (ASAR 9, 1939 SAKA) of cinematograph films, theme parks, water parks, joy rides, merry-go rounds, go-carting, casinos, race-course, ballet, any sporting event such as Indian Premier League and the like 35 Heading 9997 (iv) Services provided by a race club by way of totalisator or a license to bookmaker in such club. 14 (v) Gambl....
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....been prescribed in this notification subject to the condition that credit of input tax charged on goods or services used in supplying the service has not been taken, it shall mean that,- (a) credit of input tax charged on goods or services used exclusively in supplying such service has not been taken; and (b) credit of input tax charged on goods or services used partly for supplying such service and partly for effecting other supplies eligible for input tax credits, is reversed as if supply of such service is an exempt supply and attracts provisions of sub-section (2) of section 17 of the Punjab Goods and Services Tax Act, 2017 and the rules made thereunder. (V) "information technology software" means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of a computer or an automatic data processing machine or any other device or equipment. (vi) "agricultural extension" means application of scientific research and knowledge to agricultural practices through farmer education or ....
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....lassified Services involving repair, alterations, additions, replacements, 995419 renovation, maintenance or remodeling of the buildings covered above 995421 995422 995423 General construction services of civil engineering works General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks General construction services of long-distance underground/ overland/ submarine pipelines. communication and electric power lines (cables); pumping stations and related works; transformer stations and related works General construction services of local water and sewage 995424 pipelines, electricity and communication cables and related works 995425 995426 995427 995428 General construction services of mines and industrial plants General Construction services of Power Plants and its related Infrastructure General construction services of outdoor sport and recreation facilities General construction services of other civil engineering works nowhere else ....
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....services 56 995472 Installation services Electrical installation services including Electrical wiring and 995461 fitting services, fire alarm installation services, burglar alarm system installation services 995462 Water plumbing and drain laying services Heating, ventilation and air conditioning equipment installation services Gas fitting installation services Insulation services Other installation services nowhere else classified Services involving repair, alterations, additions, replacements; maintenance of the installations covered above Building completion and finishing services Plastering services 402 PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 57 995473 58 995474 59 995475 60 995476 61 995477 62 63 995478 995479 (ASAR 9, 1939 SAKA) Painting services Floor and wall tiling services. Other floor laying, wall covering and wall papering services Joinery and carpentry services Fencing and railing services Other building completion and finishing services nowhere else classified Services involving repair, alterations, additions, replacements, maintanance of the ....
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...., 1939 SAKA) 403 Local transport and sightseeing transportation services of passengers Local land transport services of passengers by railways, metro, 996411 monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles 996412 91 92 93 996413 94 996414 95 996415 96 97 98 Group 99642 99 996421 Taxi services including radio taxi and other similar services Non-scheduled local bus and coach charter services Other land transportation services of passengers Local water transport services of passengers by ferries, cruises and the like 996416 Sightseeing transportation services by rail, land, water and air Other local transportation services of passengers nowhere else classified 996419 Long-distance transport services of passengers Long-distance transport services of passengers through rail network by railways, metro and the like Long-distance transport services of passengers through road 996422 by bus car, non-scheduled long distance bus and coach services, stage carriage and the like 996425 996426 100 101 996423 102 996424 103 104 10....
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....the like with or without operator Rental services of aircraft including passenger aircrafts, freight aircrafts and the like with or without operator Rental services of other transport vehicles nowhere else classified with or without operator Supporting services in transport Cargo handling services Container handling services 996712 Customs house agent services 129 996713 Clearing and forwarding services 130 996718 Other cargo and baggage handling services 131 Group 99672 Storage and warehousing services 132 996721 Refrigerated storage services 133 998722 Bulk liquid or gas storage services 134 996729 135 Group 99673 136 Other storage and warehousing services Supporting services for railway transport 137 996739 138 Group 99674 139 996741 140 141 142 143 996749 144 Group 99675 996731 Railway pushing or towing services Other supporting services for railway transport nowhere else classified Supporting services for road transport Bus station services Operation services of national highways, state highways, 998742 expressways, roads and streets, bridge....
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.... supply and the like 996929 Other similar services Financial and related services; real estate services; and rental and leasing services Financial and related services Financial services (except investment banking, insurance services and pension services) Central banking services 997112 Deposit services 997113 Credit-granting services including stand-by commitment, guarantees and securities 997114 Financial leasing services Other financial services (except investment banking, insurance services and pension services) Investment banking services 997120 Investment banking services Insurance and pension services (excluding reinsurance services) pension services Life insurance services (excluding reinsurance services) Accident and health insurance services Motor vehicle insurance services Marine, aviation, and other transport insurance services 997136 Freight insurance services and travel insurance services 997137 Other property insurance services 185 997131 186 997132 187 997133 188 997134 189 997135 190 191 192 997139 193 Group 99714 194 997141 195 997142....
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....of vacant and subdivided land 227 Group 99722 228 997221 229 997222 230 231 997224 232 Heading 9973 233 Group 99731 Real estate services on a fee or commission basis or on contract basis Property management services on a fee or commission basis or on contract basis Building sales on a fee or commission basis or on contract basis 997223 Land sales on a fee or commission basis or on contract basis Real estate appraisal services on a fee or commission basis or on contract basis Leasing or rental services with or without operator Leasing or rental services concerning machinery and equipment with or without operator 234 997311 Leasing or rental services concerning transport equipments including containers, with or without operator 235 997312 236 997313 237 997314 238 997315 Leasing or rental services concerning agricultural machinery and equipment with or without operator Leasing or rental services concerning construction machinery and equipment with or without operator Leasing or rental services concerning office machinery and equipment (except computers) with or with....
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....s and other resources nowhere else classified 260 Section 8 261 Heading 9981 262 Group 99811 Business and Production Services Research and development services Research and experimental development services in natural sciences and engineering 263 998111 Research and experimental development services in natural sciences 264 998112 Research and experimental development services in engineering and technology 265 998113 Research and experimental development services in medical sciences and pharmacy 266 998114 Research and experimental development services in agricultural sciences 408 267 Group 99812 268 998121 269 998122 270 Group 99813 271 998130 272 Group 99814 273 274 275 276 277 988145 278 Heading 9982 279 Group 99821 280 998211 281 282 283 998214 284 998215 285 998216 266 Group 99822 287 998221 PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 (ASAR 9, 1939 SAKA) Research and experimental development services in social sciences and humanities Research and experimental development services in social sciences....
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....tion technology services nowhere else classified Insolvency and receivership services 305 Group 99832 306 307 308 309 998324 PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 998321 (ASAR 9, 1939 SAKA) 409 Architectural services, urban and land planning and landscape architectural services Architectural advisory services 998322 Architectural services for residential building projects 998323 Architectural services for non-residential building projects Historical restoration architectural services 310 998325 Urban planning services 311 998326 Rural land planning services 312 998327 Project site master planning services 313 998328 314 Group 99833 315 998331 Engineering advisory services 316 Landscape architectural services and advisory services Engineering services 998332 Engineering services for building projects 317 998333 318 998334 Engineering services for industrial and manufacturing projects Engineering services for transportation projects 319 998335 320 998336 321 322 323 324 Group 99834 Engineering services for power projects Engineeri....
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....ocessing services Other photography and videography and their processing services nowhere else classified 998387 998391 Other professional, technical and business services Specialty design services including interior design, fashion design, industrial design and other specialty design services Design originals 357 358 998392 359 998393 Scientific and technical consulting services 360 998394 Original compilations of facts or information 361 998395 Translation and interpretation services 362 998396 Trademarks and franchises 363 998397 364 998399 365 Heading 9984 366 Group 99841 367 998411 Carrier services 368 369 370 998414 371 998415 372 998419 373 Group 99842 374 998421 Internet backbone services 375 998422 376 377 378 379 Group 99843 380 998431 Sponsorship services and brand promotion services Other professional, technical and business services nowhere else classified Telecommunications, broadcasting and supply services Telephony and other telecommunications services 998412 Fixed telephony services 99....
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....loyment staffing services Other employment and labour supply services nowhere else classified Investigation and security services 411 998521 Investigation services 412 998522 Security consulting services 413 998523 Security systems services 414 998524 Armoured car services 415 998525 Guard services 416 998526 Training of guard dogs 417 998527 418 998528 419 998529 420 Group 99853 421 998531 422 423 424 425 426 427 428 Polygraph services Fingerprinting services Other security services nowhere else classified Cleaning services Disinfecting and exterminating services 998532 Window cleaning services 998533 General cleaning services 998534 Specialised cleaning services for reservoirs and tanks 998535 Sterilisation of objects or premises (operating rooms) 998536 Furnace and chimney cleaning services 998537 Exterior cleaning of buildings of all types 998538 Cleaning of transportation equipment 429 998539 430 Group 99854 Other cleaning services nowhere else classified Packaging services 431 998540 432 433 434 435....
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....ces to other mining nowhere else classified Support services to electricity, gas and water distribution Support services to electricity transmission and distribution Support services to gas distribution 468 469 998634 470 Heading 9987 471 Group 99871 472 998711 473 998712 474 998713 998632 998633 Support services to water distribution Support services to distribution services of steam, hot water and air-conditioning supply Maintenance, repair and installation (except construction) services Maintenance and repair services of fabricated metal products, machinery and equipment Maintenance and repair services of fabricated metal products, except machinery and equipment Maintenance and repair services of office and accounting machinery Maintenance and repair services of computers and peripheral equipment 475 998714 Maintenance and repair services of transport machinery and equipment 476 998715 Maintenance and repair services of electrical household appliances 477 998716 Maintenance and repair services of telecommunication equipments and apparatus PUNJAB GOVT. GAZ....
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....bacco manufacturing services nowhere else classified Textile, wearing apparel and leather manufacturing services Textile manufacturing services 998822 Wearing apparel manufacturing services 512 998823 513 Group 99883 Leather and leather product manufacturing services Wood and paper manufacturing services 514 998831 515 998832 516 Group 99884 Wood and wood product manufacturing services Paper and paper product manufacturing services Petroleum, chemical and pharmaceutical product manufacturing services 517 518 998841 998842 Coke and refined petroleum product manufacturing services Chemical product manufacturing services 527 526 529 998873 530 998874 531 532 533 534 Group 99888 535 998881 536 998882 537 Group 99889 538 998891 539 540 541 542 998895 543 998896 414 519 520 Group 99885 521 522 523 524 Group 99886 525 526 Group 99887 PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 (ASAR 9, 1939 SAKA) 998843 Pharmaceutical product manufacturing services 998851 Rubber, plastic and other non-metallic mineral p....
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....y (recycling) services, on a fee or contract basis 557 558 PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 (ASAR 9, 1939 SAKA) 415 998941 Metal waste and scrap recovery (recycling) services, on a fee 998942 559 Section 9 560 Heading 9991 561 Group 99911 562 563 or contract basis Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis Community, social and personal services and other miscellaneous services Public administration and other services provided to the community as a whole; compulsary social security services Administrative services of the government 999111 Overall Government public services Public administrative services related to the provision of 999112 educational, health care, cultural and other social services. excluding social security service 999113 999119 Public administrative services related to the more efficient operation of business Other administrative services of the government nowhere else. classified Public administrative services provided to the community as a whole Public administrative services related to External Affairs, ....
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....ucational institutions 591 592 693 999249 594 Group 99925 595 596 Group 99929 597 999291 598 599 600 601 999295 602 999299 603 Heading 9993 604 Group 99931 605 999311 Inpatient services 606 607 608 609 610 999316 611 999317 612 613 Group 99932 814 615 616 Group 99933 617 618 619 620 621 Group 99934 622 Other educational support services Human health and social care services Human health services 999312 Medical and dental services 999313 Childbirth and related services 999314 999315 999319 Nursing and physiotherapeutic services Ambulance services Medical laboratory and diagnostic-imaging services Blood, sperm and organ bank services Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture and the like Residential care services for the elderly and disabled 999321 Residential health-care services other than by hospitals Residential care services for the elderly and persons with 999322 disabilities Other social services with accommodation Residential care services f....
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.... Group 99961 670 671 672 673 999612 999613 999614 674 675 Group 99962 676 Remediation services Site remediation and clean-up services Containment, control and monitoring services and other site remediation services Building remediation services Other remediation services nowhere else classified Sanitation and similar services Other sanitation services nowhere else classified Others Other environmental protection services nowhere else classified Services of membership organisations Services furnished by business, employers and professional organisations Services Services furnished by business and employers organisations Services furnished by professional organisations Services furnished by trade unions 999520 Services furnished by trade unions Services furnished by other membership organisations Religious services 999592 Services furnished by political organisations 999593 Services furnished by human rights organisations 999594 Cultural and recreational associations Services furnished by environmental advocacy groups Services provided by youth associations 999598 Home owners a....