The Government of Punjab on September 19, 2024, issued the Punjab Goods and Services Tax (Amendment) Act, 2024, to further amend the Punjab Goods and Services Tax Act, 2017.
The following amendments have been stated:
• In section 9, which states “Levy and collection”, in sub-section (1), after the words “alcoholic liquor for human consumption”, the words “and un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor, for human consumption” shall be inserted.
• In section 10, which states “Composition levy”, in sub-section (5), after the words and figures “section 73 or section 74”, the words, figures and letter “or section 74A” shall be inserted.
[Notification No 9-Leg./2024]
