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

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....15 and 148/2022.- In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of 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 being satisfied that it is necessary in the public interest so to do, on the rec....

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....Services ", after item (c), the following shall be inserted, namely, - "Provided that nothing contained in items (b) and (c) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of section 9 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017)."; (iv) against serial number 17, in column (3), in the headin....