The Department of Excise and Taxation, Government of Punjab on February 11, 2025, issued a notification regarding the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator.
The Government, on the recommendations of the Council, hereby makes the following further amendments the Notification No. S.O.21/P.A.5/2017/S.9/2017, dated the June 30, 2017-
In the said notification, in the Explanation, for item (c), the following shall be substituted, namely: - “specified premises” has the same meaning as assigned to it in clause (xxxvi) of paragraph 4 of notification number 11/2017- dated 29.06.2017.”.
This notification shall come into force with effect from April 01, 2025.
[Notification No. S.O. 15/P.A.5/2017/S.9/2025]
