Notify that the registered person or unregistered supplier shall pay tax on reverse charge basis as recipient of such goods or services or both.

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.... No. S.O.70/P.A.5/2017/S.9/2019.- In exercise of the powers conferred by sub-section (4) of section 9 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 notify that the registered person specified in column (3) of the table below, shall in respect ....

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.... date of issuance of completion certificate or first occupation, whichever is earlier) as prescribed in Punjab Government Notification No. S.O.17/P.A.5/2017/Ss.9, 11, 15 and 16/2017 dated 30th June, 2017, , at items (i), (ia), (ib), (ic) and (id) against serial number 3 in the Table, published in the Punjab Government Gazette (Extraordinary), Part III, dated 30th June, 2017, as amended. Promote....

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.... the Customs Tariff Act, 1975 (51 of 1975) supplied to a promoter for construction of a project on which tax is payable or paid at the rate prescribed for items (i), (ia), (ib), (ic) and (id) against serial number 3 in the Table, in Punjab Government Notification No. S.O.17/P.A.5/2017/Ss.9, 11, 15 and 16/2017 dated 30th June, 2017, published in the Punjab Government Gazette (Extraordinary), Part I....