Punjab government has issued the notification No. S.O.19/P.A.8/2005/S.8/2013. Dated 15th March 2013 in which sales made to canteen store department are subject to tax at the rate of 6.05% subject to the furnishing of certificate duly signed and stamped by the officer authorized to make such purchase certifying that the goods purchased are meant for sale to the serving military personal and ex-serviceman, directly or through unit run canteens otherwise general rate will apply. The copy of notification is attached.
Effects of notification: – In schedule-B of Punjab vat act 2005 entry no. 100-C, was introduced which is as under:-
Sales made to Canteen Stores Department, subject to the furnishing of certificate duly signed and stamped by the officer authorized to make such purchase certifying that the goods purchased are meant for sale, to the serving military personal and ex-serviceman, directly or through unit run canteens.
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Authored by
J S BEDI Advocate
Email ID: bediadvocate@yahoo.co.in
Contact Number: 98140-66336
Dear Sir,
Summary of NOTIFICATION No. S.O.19/P.A.8/2005/S.8/2013.- Dated 15th March, 2013 is very useful for us. But in this regard I have a small doubt. The notification dated 15 March 2013 is with immediate effect but the same was published in official gazette on 18 March 2013, therefore what will be the effective date? Is it 15 March 2013 or 18 March 2013.