The Department of Excise and Taxation, Govt. of Punjab on February 14, 2025, issued an amendment in the older notification NO. S.O.35/P.A.5/2017/S.9/2017, dated June 30, 2017, related to categories of services on which tax will be payable under the reverse charge mechanism.
The following has been stated namely: -
• Against serial number 4, in column (3), after the words “Any person”, the words “other than a body corporate” shall be inserted.
• Against serial number 5AB, in column (4), after the words “Any registered person”, the words “other than a person who has opted to pay tax under composition levy” shall be inserted.
• This shall come into effect from January 16, 2025.
[Notification No. - S.O.14.P.A.5/2017/S.9/2025]
