Amendment in Notification No. S.O. 9/P.A.5/2017/S.15/2024, dated the 14th February, 2024

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.... powers conferred by sub-section (5) of section 15 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 being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments in the Government of Punjab, Department of Excise ....

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.... 2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes 4. 2403 Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences (other than biris) 5. 2404 11 00 Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion 6. 240....

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....shall be deemed to be the retail sale price; (d) where different retail sale prices are declared on different packages for the sale of any specified goods above in packaged form in different areas, each such retail sale price shall be the retail sale price for the purposes of valuation of the specified goods intended to be sold in the area to which the retail sale price relates. ....