Amendment in Notification No. S.O.296/P.A.5/2017/Ss.9 and 15/2025, dated the 20th September, 2025

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....026.- In exercise of the powers conferred by sub-section (1) of section 9 and 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 ame....

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.... 16. 2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes; 17. 2403 (other than 2403 19 21,2403 19 29) Other manufactured tobacco and manufactured tobacco substitutes; homogenized or reconstituted tobacco; tobacco extracts and Essences [other than biris]; 18. 2404 11 00 Products containing tobacco or reconstituted tobacco and intended for ....