Registered persons in whose case the liability to pay state tax on supply of the said services, on the consideration received in the form of construction service.

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Full Text of the Document

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.... No. S.O.22/P.A.5/2017/S.148/2018.-In exercise of the powers conferred by section 148 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), and all powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, on and with effect from 25th January, 2018,is pleased to notify the following classes of registered persons, namely :- (a) register....