Amendment in Notification No. S.O.37/P.A.5/ 2017/S.11/2017, dated the 30th June, 2017

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....he powers conferred by subsection (1) of section 11 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, is pleased to make the following amendment in the Government of Punjab, Department of Excise and Taxation, Notification No. S.O.37/P.A.5/ 2017/S.11/2017, dated t....

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....ation received from Central Government, State Government, Union territory or local authority, in the form of grants. Nil Nil"; (c) after serial number 21 and the entries relating thereto, the following serial number and entries shall be inserted namely: - "21A Heading 9965 or Heading 9967 Services provided by a goods transport agencyto an unregistered person, including an unregis....

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....oods and Services Tax Act or the Union Territory Goods and Services Tax Act.       (d) after serial number 23 and the entries relating thereto, the following serial number and entriesshall be inserted namely: - "23A Heading 9954 Service by way of access to a road or a bridge on payment of annuity. Nil Nil"; (e) against serial number 41, for the entry in....

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.... body, - (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with 90 per cent. or more participation by way of equity or control,to carry out any function entrusted to a Municipality under article 243 W of the Constitution or to a Panchayat under article 243 G of the Constitution. (zfa) "Government Entity" means an authority or a board or a....