TaxTMI 
TaxTMI 
Amendment in the Government of Punjab, Department of Excise and Taxation, Notification No. S.O. 17/P.A.5/2017/Ss.9, 11, 15 and 16/2017 dated the 30th June, 2017.
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....him in this behalf, the Governor of Punjab, on the recommendations of the Council, on and with effect from 25th January, 2018, and on being satisfied that it is necessary in the public interest so to do, is pleased to make the following amendment in the Government of Punjab, Department of Excise and Taxation, Notification No. S.O. 17/P.A.5/2017/Ss.9, 11, 15 and 16/2017 dated the 30th June, 2017 published in the Punjab Government Gazette (Extraordinary), Part III, dated the 30th June, 2017, namely:- AMENDMENT In the said notification, (i) in the Table, - (a) against serial number 3, under column (3), - (A) in item (iv),- (I) for sub-item (c), the following sub-item shall be substituted, namely: - '(c) a civil structure o....
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....I) after sub-item (d), the following sub-item shall be inserted, namely: - "(da) low-cost houses up to a carpet area of 60 square metres per house in an affordable housing project which has been given infrastructure status vide notification of Government of India, in Ministry of Finance, Department of Economic Affairs vide F. No. 13/6/2009-INF, dated the 30th March, 2017;"; (C) for item (ix) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) (5) "(ix) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services specified in item....
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....i), (ii), (iii), (iv), (v), (vi), (vii), (viii),(ix), (x) and (xi) above. 9 -"; (b) against serial number 9, in the entry under column (3), in item (v), for the words "natural gas", the words and brackets "natural gas, petroleum crude, motor spirit (commonly known as petrol), high speed diesel or aviation turbine fuel" shall be substituted; (c) against serial number 10, for item (ii) under column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) "(ii) Time charter of vessels for transport of goods. 2.5 Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been taken [P....
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....- (3) (4) (5) "(vii) Time charter of vessels for transport of goods. 2.5 Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been taken [Please refer to Explanation no. (iv)]. (viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi) and (vii) above. Same rate of central tax as applicable on supply of like goods involving transfer of title in goods. -"; (f) against serial number 23, against item (i) under column (3), in condition 1 under column (5), after the words "supplying the service", the words and brackets ", other than the input tax credit of input service in the same line of busin....
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....ted, namely:- (1) (2) (3) (4) (5) "25 Heading 9987 (i) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017. 2.5 Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. (ii) Maintenance, repair and installation (except construction) services, other than (i) above. 9 -"; (j) against serial number 26, under column (3),- (A) in item (i), after sub-item (e), the following sub-item shall be inserted, nam....