Notifies the category of registered persons who not be eligible for refund of ninety per cent of the total amount claimed as refund on account of zero-rated supply of goods or services or both

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....ATION The 20th September, 2017 No. S.O.52/P.A.5/2017/S.54/2017.-In exercise of the powers conferred by sub-section (6) of section 54 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No. 5 of 2017) (hereafter in this notification referred to as "the said Act"), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendation of the Council, is pleased to n....