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Punjab Goods and Services Tax (Fourth Amendment) Rules, 2023
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....64 of the Punjab Goods and Services Tax Act, 2017(Punjab Act 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 make the following rules further to amend the Punjab Goods and Services Tax Rules, 2017, namely: - RULES 1. (1) These rules may be called the Punjab Goods and Services Tax (Fourth Amendment) Rules, ....