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GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

Notification

The 15th November, 2007

No.S.O.56/P.A.9/2000/S.3-A/2007.- In pursuance of the provisions

of section 3-A of the Punjab Tax on Entry of Goods into Local Areas Act, 2000

(Punjab Act No. 9 of 2000), and all other powers enabling him in this behalf, the

Governor of Punjab is pleased to levy a tax on iron & steel (including its scrap) at

the rate of four per cent, in the hands of all the persons including a taxable

person registered under the Punjab Value Added Tax Act, 2005, with effect from

the 21st of November, 2007.

S.S. BRARFinancial Commissioner Taxation andSecretary to Government of Punjab,

Department of Excise & Taxation.

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Notification





Governor of Punjab is pleased to levy a tax on dyes and chemicals (excluding

the items given in Schedule 'A' appended to the Punjab Value Added Tax Act,

2005) at the rate of four per cent, in the hands of all the persons including a

taxable person registered under the Punjab Value Added Tax Act, 2005, with

effect from the 21st day of November, 2007.

S.S. BRAR

Financial Commissioner Taxation andSecretary to Government of Punjab,Department of Excise & Taxation.

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Notification





Governor of Punjab is pleased to levy a tax on all types of yarn, partially oriented

yarn, fiber, polyester top, polyester chips including waste thereof at the rate of

four per cent, in the hands of all the persons including a taxable person

registered under the Punjab Value Added Tax Act, 2005, with effect from the 21st

day of November, 2007.

S.S. BRAR

Financial Commissioner Taxation andSecretary to Government of Punjab,Department of Excise & Taxation.

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Notification





Governor of Punjab is pleased to levy a tax on Sugar imported from outside the

State of Punjab except levy sugar at the rate of four per cent, in the hands of all

the persons including a taxable person registered under the Punjab Value Added

Tax Act, 2005, with effect from the 21st day of November, 2007.

S.S. BRARFinancial Commissioner Taxation and

Secretary to Government of Punjab,Department of Excise & Taxation.

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NOTIFICATION

The 7th August, 2008

No.S.O. 59/P.A. 9/2000/S.3-A/2008. In partial modification of the

Government of Punjab, Department of Excise and Taxation, Notification No.S.O.

56/ P.A. 9/2000/S.3-A/2007, dated the 15the November, 2007 and in pursuance

of the provisions of section 3-A of the Punjab Tax on Entry of Goods into Local

Areas Act, 2000 (Punjab Act No.9 of 2000), and all other powers enabling him in

this behalf, the Governor of Punjab is pleased to levy a tax on iron and steel

goods which are mentioned in clause (iv) of section 14 of the Central Sales Tax

Act, 1956 at the rate of four per cent, in the hands of all the persons including a

taxable person registered under the Punjab Value Added Tax Act, 2005 with

immediate effect, except the following goods, namely :-

(i) Steel bars (rounds, rods, squares, flats, octagons and hexagons,

plain and ribbed or twisted, in coil form as well as straight lengths);

(ii) Steel structurals (angels, joints, channels, tees, sheet pilling

sections, Z sections or any other rolled section);

(iii) Sheets, hoops, strips and skelp, both black and galvanized, hot

and cold rolled, plain and corrugated, in all quantities, in straight

lengths and in coil form, as rolled and in rivetted conditions;

(iv) Plates both plain and chequered in all qualities;

(v) Steel Slabs and Blooms ;

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(vi) Discs, rings forgings and steel castings;

(vii) Steel tubes, both welded and seamless of all diameters and lengths

including tube fittings; and

(viii) Wheels, tyres, axles and wheels sets.

S.S. BRARFinancial Commissioner Taxation andSecretary to Government of Punjab,Department of Excise and Taxation.

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NOTIFICATION

The 7th August, 2008

No.S.O. 58/P.A.9/2000/S.3-A/2008..- In pursuance of provisions of

Section 3-A of the Punjab Tax on Entry of Goods into Local Areas Act, 2000

(Punjab Act No.9 of 2000), and all other powers enabling him in this behalf, the

Governor of Punjab is pleased to rescind the Government of Punjab,

Department of Excise and Taxation, Notification No.S.O.57/P.A.9/2000/S. 3-

A/2007, dated the 15th November, 2007 with immediate effect.

S.S. BRARFinancial Commissioner, Taxation andSecretary to Government of Punjab,Department of Excise and Taxation.

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NOTIFICATION

The 3rd September, 2008

No. S.O. 60/P.A.9/2000/S.3A/2008.- In exercise of the powers conferred

by Section 3-A of the Punjab Tax on Entry of Goods into Local Areas Act, 2000


Governor of Punjab is pleased to exempt Guru Gobind Singh Refinery

Project/HPCL-Mittal Energy Limited, Bathinda, from the payment of entry tax

under the said Act, on all items purchased by them during the period of

construction and for a period of ten years from the date of commencement of

production, on the basis of Deed of Assurance given by the Government of

Punjab for setting up of petroleum refinery in district Bathinda. The goods shall

be used for the purpose of construction or implementation of the project in the

project area by the refinery only.

S.S. BRAR,Financial Commissioner Taxation andSecretary to Government of Punjab,Department of Excise and Taxation.

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NOTIFICATION

The 4th December, 2008

No.S.O.89/P.A.9/2000/S.3-A/2008..- In pursuance of provisions of



Governor of Punjab is pleased to make the following amendment in the

Government of Punjab, Department of Excise and Taxation, Notification

No.S.O.58/P.A.9/2000/S. 3-A/2007, dated the 15th November, 2007, namely :-

AMENDMENT

In the said notification, for the words and sign "all types of yarn,",

the words, sign and brackets "all types of yarn (excluding raw cotton and shoddy

and worsted yarn)," Shall be substituted.

Explanation.- It is made clear that the 'raw cotton' shall be

deemed to have been excluded with immediate effect whereas the 'shoddy and

worsted yarn' shall be deemed to have been excluded on and with effect from the

1st day of May, 2008.

S.S. BRAR,Financial Commissioner, Taxation andSecretary to Government of Punjab,Department of Excise and Taxation.

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PUNJAB GOVT.GAZ. (EXTRA.), DEC. 16, 2008(AGHN 25, 1930 SAKA)

_____________________________________________________________

GOVERNMENT OF PUNJABDEPARTMENT OF EXCISE AND TAXATION

Notification


No. G.S.R.61/P.A.9/2000/S.7/2008.--- In exercise of the powers conferredby section 7 of the Punjab Tax on Entry of Goods into Local Areas Act, 2000(Punjab Act No. 9 of 2000), and all other powers enabling him in this behalf, the

Governor of Punjab is pleased to appoint all Deputy Excise and TaxationCommissioners (A) to act as Appellate Authority in whole of the State of Punjab.

S.S.BRARFinancial Commissioner Taxation andSecretary to Government of Punjab,Department of Excise & Taxation.

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Notification

The 14th January, 2010

No. S.O. 7/P.A.9/2000/S.3-A/2010.- In pursuance of the provisions of

section 3-A of the Punjab Tax on Entry of Goods into Local Areas Act, 2000


Governor of Punjab is pleased to make the following amendment with immediate

effect in the Government of Punjab, Department of Excise and Taxation

Notification No. S.O.58/P.A.9/2000/S.3-A/2007, dated the 15th November, 2007,

namely:-

AMENDMENT

In the said notification,-

a) for the words, "raw cotton and shoddy and worsted yarn", the words "raw

cotton, ginned cotton and shoddy and worsted yarn" shall be substituted; and

b) for the Explanation, the following shall be substituted , namely:-

"Notes: - 1. The raw cotton" shall be deemed to have been

Excluded with effect from the 4th day of December,

2008.

2. The shoddy and worsted yarn " shall be deemed to

Have been excluded with effect from the first day of

May, 2008.

3. The "ginned cotton" shall be deemed to have been

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excluded with immediate effect,"

SHIVINDER SINGH BRAR,Financial Commissioner Taxation andSecretary to Government of Punjab,Department of Excise & Taxation.

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NOTIFICATION

The 1st

February, 2010

No.S.O. 24/P.A.9/2000/S.3-A/2010.- In exercise of the powers conferred

by section 3-A of the Punjab Tax on Entry of Goods into Local Areas Act, 2000


Governor of Punjab is pleased to levy a tax on Cement, at the rate of twelve and

a half percent in the hands of all the persons including a taxable person

registered under the Punjab Value Added Tax Act, 2005 with effect from 5th

February, 2010.

S.S. BRAR,Financial Commissioner

Taxation and

Secretary to Government ofPunjab,Department of Excise and

Taxation.

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NOTIFICATION

The 1st February, 2010

No.S.O. 23/P.A.9/2000/S.3-A/ 2010. - In exercise of the powers conferred



Governor of Punjab is pleased to levy a tax on Ceramic Tiles, at the rate of

twelve and a half percent in the hands of all the persons including a taxable

person registered under the Punjab Value Added Tax Act, 2005 with effect from5th February, 2010

S.S. BRAR,

Financial Commissioner Taxation andSecretary to Government of Punjab,Department of Excise and Taxation.

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NOTIFICATION

The 1st

February, 2010




Governor of Punjab is pleased to levy a tax on D.G. Set at the rate of twelve and

a half percent in the hands of all the persons including a taxable person


February, 2010.

S.S. BRAR,Financial Commissioner Taxation and

Secretary to Government ofPunjab,

Department of Excise andTaxation.

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NOTIFICATION

The 1st

February, 2010

No.S.O. 21/P.A.9/2000/S.3-A/ 2010.- In exercise of the powers conferred



Governor of Punjab is pleased to levy a tax on D-oiled Cake and Rice Bran at

the rate of four percent in the hands of all the persons including a taxable person


February, 2010.


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NOTIFICATION





Governor of Punjab is pleased to levy a tax on Marble the rate of twelve and a

half percent in the hands of all the persons including a taxable person registered

under the Punjab Value Added Tax Act, 2005 with effect from 5 th February, 2010.

S.S. BRAR,

Financial Commissioner

Taxation and

Secretary to Government of

Punjab,

Department of Excise andTaxation.

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NOTIFICATION





Governor of Punjab is pleased to levy a tax on Diesel, at the rate of 8.8 percent

in the hands of all the persons including a taxable person registered under the

Punjab Value Added Tax Act, 2005 with effect from 5

th

February, 2010.

S.S. BRAR,Financial Commissioner Taxation

andSecretary to Government of

Punjab,Department of Excise and

Taxation.

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NOTIFICATION


No.S.O. 19/P.A.9/2000/S.3-A/ 2010.- In exercise of the powers conferred



Governor of Punjab is pleased to levy a tax on Furnace oil at the rate of two

percent in the hands of all the persons including a taxable person registered

under the Punjab Value Added Tax Act, 2005 with effect from 5 th February, 2010.


Taxation andSecretary to Government of


Taxation.

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NOTIFICATION





Governor of Punjab is pleased to levy a tax on Lubricants at the rate of twelve

and a half percent in the hands of all the persons including a taxable person


February, 2010.




Taxation.

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NOTIFICATION

The 1st

February, 2010

No.S.O. 25/P.A.9/2000/S.3A/Amd ( )/2010. - In exercise of the powers

conferred by section 3-A of the Punjab Tax on Entry of Goods into Local Areas

Act, 2000 (Punjab Act No.9 of 2000), and all other powers enabling him in this

behalf, the Governor of Punjab is pleased to levy a tax on Plywood, at the rate of

twelve and a half percent in the hands of all the persons including a taxable

person registered under the Punjab Value Added Tax Act, 2005 with effect from

5

th

February, 2010.




Taxation

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NOTIFICATION

The 1st

February, 2010




Governor of Punjab is pleased to levy a tax on Wheat Flour (branded) at the rate

of four percent in the hands of all the persons including a taxable person


February, 2010.




Taxation.

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NOTIFICATION

The 1st

February, 2010




Governor of Punjab is pleased to levy a tax on Vanaspati and Refined Oils at the

rate of four percent in the hands of all the persons including a taxable person


February, 2010.




Taxation.

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NOTIFICATION

The 18th Aug, 2010

No. S.O. 281/P.A.9/2000/S.3-A/ 2010. - In pursuance of the provisions of




Government of Punjab, Department of Excise and Taxation, Notification No. S.O.

23/P.A.9/2000/S.3-A/2010, dated the 1st February, 2010, namely:-

AMENDMENT

In the said notification, for the words "Ceramic Tiles", the words, "all kinds

of tiles except asphaltic roofing earthen tiles," shall be substituted.

A.Venu Prasad,Secretary to Government of Punjab,

Department of Excise andTaxation

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NOTIFICATION

The 18th Aug, 2010

No. S.O. 274/P.A.9/2000/S.3-A/ 2010..- In pursuance of the provisions of





No.S.O.15/P.A.9/2000/S.3-A/2010, dated the 1st February, 2010, namely:-

AMENDMENT

In the said notification, for the words "Vanaspati and Refined Oils at the

rate of four percent ", the words, "Vanaspati and other edible oils (Refined or

unrefined) at the rate of five percent", shall be substituted.



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NOTIFICATION

The 18th Aug, 2010

No. S.O. 282/P.A.9/2000/S.3-A/ 2010..- In pursuance of the provisions of




Government of Punjab, Department of Excise and Taxation, Notification No. S.O.

24/P.A.9/2000/S.3-A/2010, dated the 1st February, 2010, namely:-

AMENDMENT

In the said notification, for the words "Cement ", the words, "all kinds of

Cement," shall be substituted.



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NOTIFICATION

The 18th Aug, 2010

No. S.O. 277/P.A.9/2000/S.3-A/2010..- In pursuance of the provisions of




Government of Punjab, Department of Excise and Taxation, Notification No.

S.O.18/P.A.9/2000/S.3-A/2010, dated the 1st February, 2010, namely:-

AMENDMENT

In the said notification, for the words "Diesel ", the words, "Diesel of all

kinds and Heavy Petroleum Stocks " shall be substituted.



.

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NOTIFICATION

The 18th Aug, 2010

No. S.O. 279/P.A.9/2000/S.3-A/2010..- In pursuance of the provisions of






AMENDMENT

In the said notification, for the words "Marble", the words, "Marble

including granite, Kota stone, Red sand stone, Chips & Crazy", shall be

substituted.



.

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NOTIFICATION

The 18th Aug, 2010

No.S.O. 280/P.A.9/2000/S.3-A/2010..- In pursuance of the provisions of




Government of Punjab, Department of Excise and Taxation notification no. S.O.

280/P.A.9/2000/S.3-A/2010 dated 18-8-2010.

AMENDMENT

In the said notification for the words, "D-Oiled Cake and Rice Bran at the

rate of four percent "; the words, all kinds of " Oil cakes, De- oiled Cakes (except

Soya), rice bran and De-oiled Rice Bran at the rate of five percent" , shall be

substituted .



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NOTIFICATION

The 18th Aug, 2010







AMENDMENT

In the said notification, for the words "Transformers at the rate of four

percent ", the words, "Transformers & its accessories and Aluminum cum Steel

Reinforced at the rate of five percent", shall be substituted.



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NOTIFICATION

The 18th Aug, 2010

No.S.O. 278/P.A.9/2000/S.3-A/ 2010. - In pursuance of the provisions of



Governor of Punjab is pleased to make the following amendment in the Govt. of

Punjab, Department of Excise and Taxation, Notification No. No.S.O.

19/P.A.9/2000/S.3-A/ 2010, dated the 1st, February 2010 namely :-

AMENDMENT

In the said notification, " for the words two percent", the words , " four

percent ", shall be substituted.

A.VENU PRASAD,Secretary to Government of


Taxation

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NOTIFICATION

The 18th Aug, 2010




Governor of Punjab is pleased to levy a tax on Coal and Coke at the rate of four

percent.

A.VENU PRASAD,

Secretary to Government of Punjab,Department of Excise and

Taxation

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NOTIFICATION

The 18th Aug, 2010






25/P.A.9/2000/S.3-A/ 2010, dated the 1st, February 2010 namely:-

AMENDMENT

In the said notification, for the words "Plywood", the words, Veneer at the

rate of five percent and on All types of Plywood, Board (other than paper board)

and Sun-mica , shall be substituted.


Punjab,


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NOTIFICATION

The 18th Aug, 2010

No.S.O. 269/P.A.9/2000/S.3-A/2010.- In Pursuance of the provisions of

the section 3-A of the Punjab Tax on Entry of Goods into Local Areas Act, 2000


Governor of Punjab is pleased to levy a tax on Bitumen, at the rate of five

percent.



Taxation

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NOTIFICATION

The 18th

Aug, 2010

No.S.O. 267/P.A.9/2000/S.3-A/2010.- In pursuance of the provisions the



Governor of Punjab is pleased to levy a tax on Milk to be used for manufacturing

of Taxable Goods, at the rate of five percent.



Taxation

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NOTIFICATION

The 18th Aug, 2010






58/P.A.9/2000/S.3-A/ 2007 dated the 15th, November 2007, namely:-

AMENDMENT

In the said notification, for the words "on all types of yarn, partially oriented

yarn, fiber, polyester top, polyester chips including waste thereof at the rate of

four percent", and the words, on cotton yarn at the rate of four percent and on all

other types on yarn partially yarn, fiber, polyester top, polyester chips including

waste thereof " at the rate of five percent ", shall be substituted.



Taxation

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NOTIFICATION

The 18th Aug, 2010







AMENDMENT

In the said notification, for the words Wheat Flour (branded) at the rate of

four percent ", the words, Branded Wheat Flour (Branded), Maida (branded) &

Suzi (branded) at the rate of five percent", shall be substituted.



Taxation

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NOTIFICATION

The 18th Aug, 2010

No.S.O. 268/P.A.9/2000/S.3-A/ 2010. In pursuance of the provisions the



Governor of Punjab is pleased to levy a tax on Electric Motors at the rate of

twelve and a half percent.



Taxation

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NOTIFICATION

The 18th

Aug, 2010

No.S.O. 270/P.A.9/2000/S.3-A/ 2010. - In pursuance of the provisions the



Governor of Punjab is pleased to levy a tax on Sulphuric Acid, Hydrochloric Acid,

Nitric Acid, Caustic soda, ethyl Acetate & Acetic anhydride at the rate of five

percent.

A.VENU PRASAD,Secretary to Government of Punjab,Department of Excise and Taxation

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NOTIFICATION

The 18th

Aug, 2010

No.S.O. 271/9/2000/S.3-A/2010.- In pursuance of the provisions the



Governor of Punjab is pleased to levy a tax on Girder (Joists), Angle, Channel,

Thermo Mechanical Treated Bar (TMT Bar) and Tor Steel at the rate of four

percent.

A.VENU PRASAD,

Secretary to Government ofPunjab,

Department of Excise and

Taxation..

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NOTIFICATION

The 18th

Aug, 2010

No.S.O. 272/9/2000/S.3-A/2010.- In pursuance of the provisions the section

3-A of the Punjab Tax on Entry of Goods into Local Areas Act, 2000 (Punjab Act No.

9 of 2000), and all other powers enabling him in this behalf, the Governor of Punjab

is pleased to levy a tax on Steel Fabricated material and Poles of Reinforced

Cement Concrete and Steel at the rate of twelve and a half percent.

A.VENU PRASAD,Secretary to Government of Punjab,Department of Excise and Taxation..

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NOTIFICATION

The 19th January, 2011

No.S.O 7./P.A.9/2000/S.3-A/ 2011. - In exercise of the powers conferred by



Governor of Punjab is pleased to levy a tax on Plastic Granules, Plastic Powder

and Master Batches at the rate of Eight percent in the hands of all the persons

including a taxable person registered under the Punjab Value Added Tax Act,

2005.


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GOVERNMENT OF PUNJABDEPARTMENT OF EXCISE & TAXATION

Notification

The 11th April, 2011

No. S.O. 29/P.A.9/2000/S.3-A/2011- In pursuance of the

provisions of Section 3-A of the Punjab Tax on Entry of Goods into Local Areas

Act, 2000 (Punjab Act No. 9 of 2000), and all other powers enabling him in this

behalf, the Governor of Punjab is pleased to rescind the Government of Punjab,

Department of Excise & Taxation, Notification No. S.O. 59/P.A. 9/2000/S.3-

A/2007, dated the 15th November, 2007 with effect from 11th April, 2011.

S.S. BrarFinancial Commissioner, Taxation andSecretary to Government of Punjab,Department of Excise and Taxation


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NOTIFICATION

The 14th February, 2011

No.S.O.12/P.A.9/2000/S.3-A/2011. - In exercise of the powers conferred



Governor of Punjab is pleased to levy a tax on all types of Pulses at the rate of

one percent.

S.S.BRAR,

Financial Commissioner, Taxation andSecretary to Government of Punjab,Department of Excise and Taxation.


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Notification

The 13th May,2011

No.G.S.R.30/P.A.9/2000/Ss.11and 3-A/Amd./2011-with referenceto Government of Punjab, Department of Excise and Taxation, Notification No.G.S.R. 4/P.A.9/2000/Ss.11 and 3-A/Amd./2011,dated the 11th February, 2011,and in exercise of the powers conferred by section 11 read with Section 3-A ofthe Punjab Tax on Entry of Goods into Local Areas Act, 2000 (Punjab Act No.9of 2000), and all other powers enabling him in this behalf, the Governor of Punjabis pleased to make the rules further to amend the Punjab Tax on Entry of Goodsinto Local Areas Rules, 1999, namely :-

RULES

1. (1) These rules shall be called 'The Punjab Tax on Entry of Goods into LocalAreas (Amendment) Rules, 2011.

(2)They shall come into force on and with effect from the date of their publicationin the official gazette.

2.In the Punjab Tax on Entry of Goods into Local Areas Rules, 1999, after rule 3,the following shall be added, namely:-

"3-A Exemption from tax.-Indian Oil Corporation Limited, Bharat

Petroleum Corporation Limited and Hindustan Petroleum

Corporation Limited are exempted from payment of tax ondiesel brought by them for sale in the State from outsidethrough the pipeline and the Railways."

SHIVINDER SINGH BRAR,Financial Commissioner Taxation andSecretary to Government of Punjab,Department of Excise & Taxation.


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Notification


No.G.S.R. 89 /P.A.9/2000/Ss.3-A and 11/Amd.(7)/2011.- In exercise of the powers

conferred by sections 11 and 3-A of the Punjab Tax on Entry of Goods into Local Areas Act, 2000

(Punjab Act No.9 of 2000), and all other powers enabling him in this behalf, the Governor of Punjab

is pleased to make the following rules further to amend the Punjab Tax on Entry of Goods into

Local Areas Rules, 1999, by dispensing with the condition of previous notice, namely :-

RULES

1. (1) These rules may be called the Punjab Tax on Entry of Goods into Local

Areas (Second Amendment) Rules, 2011.

(2) They shall come into force on and with effect from the date of their

publication in the official gazette.

2. In the Punjab Tax on Entry of Goods into Local Areas Rules, 1999, the existing

Rule 3-A shall be numbered as sub-rule (1) thereof and after sub-rule (1) so re-numbered, the

following sub-rule shall be inserted, namely:-

"(2) Radha Soami Satsang Beas is exempted from the payment of tax on the goods

meant for construction of its buildings and eatables goods to be brought into and

used for its own consumption in the State of Punjab.

Provided that in order to avail such exemption Radha Soami Satsang Beas shall,

within thirty days from the end of each financial quarter submit a certificate

specifying the details of all such goods upon which it has availed exemption from

Entry Tax in the district office of the Department of Excise and Taxation in whose

jurisdiction its headquarters at Dera Baba Jaimal Singh, Beas, are situated."

A.VENU PRASAD,Secretary to Government of Punjab,Department of Excise and Taxation.

entry_tax

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