Amendment in the Government of Punjab, Department of Excise and Taxation, Notification No. S.O.37/P.A.5/2017/S.11/2017 dated the 30th June, 2017.

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....of the Council, on and with effect from 25th January, 2018, 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 the 30th June, 2017 published in the Punjab Government Gazette, (Extraordinary), Part III, dated the 30th June, 2017, namely:- AMENDMENT In the said notification, in the Table, - (a) against serial number 3, in the entry under column (3), after the words "a Governmental Authority" the words "or a Government Entity" shall be inserted; (b) after serial number 3 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) "3A Chapter 99....

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.... "(c) motor vehicle for transport of students, faculty and staff, to a person providing services of transportation of students, faculty and staff to an educational institution providing services by way of pre-school education and education upto higher secondary school or equivalent."; (f) after serial number 29 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) "29A Heading 9971 or Heading 9991   Services of life insurance provided or agreed to be provided by the Naval Group Insurance Fund to the personnel of Coast Guard under the Group Insurance Schemes of the Central Government. Nil Nil"; (g) against serial number 36, in th....

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.... (iv) who is permitted as such by Securities and Exchange Board of India (SEBI) under the Securities and Exchange Board of India (International Financial Services Centres) Guidelines, 2015. Nil Nil"; (j) against serial number 45,in the entry under column (3),- (i) in item (a), after sub-item (ii), the following sub-item shall be inserted, namely:- "(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;"; (ii) in item (b), after sub-item (iii), the following sub-item shall be inserted, namely:- "(iv) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;"; (iii) in item (c), after s....

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.... after sub-item (iv), the following sub-item shall be inserted, namely:- "(v) supply of online educational journals or periodicals:"; (C) in the proviso, for the word, brackets and letter "entry (b)", the words, brackets and letters "sub-items (i), (ii) and (iii)of item (b)" shall be substituted; (D) after the proviso, the following proviso shall be inserted, namely:- "Provided further that nothing contained in sub-item (v) of item (b) shall apply to an institution providing services by way of,- (i) pre-school education and education up to higher secondary school or equivalent; or (ii) education as a part of an approved vocational education course."; (p) against serial number 77, in the entry und....