DEMO|

THE PUNJAB GOODS AND SERVICES TAX ACT, 2017 Notification
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Body

Schedule IV - 14%

S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
(1)
    (2)
(3)

1.   Omitted
2. 1704 Omitted w.e.f. 15-11-2017
3. 1804 Omitted w.e.f. 15-11-2017
4. 1805 Omitted w.e.f. 15-11-2017
5. 1806 Omitted w.e.f. 15-11-2017
6. 1901 90 [other than 1901 10, 1901 20 00]

Omitted w.e.f. 15-11-2017
7. 1905 32 Omitted w.e.f. 15-11-2017
8. 2101 11, 2101 12 00 Omitted w.e.f. 15-11-2017
9. 2106

Omitted w.e.f. 15-11-2017
10. 2106 90 20 Pan masala
11. 2202 99 90 Omitted w.e.f. 15-11-2017
12. 2202 10 All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured
12A. 22029990 Caffeinated Beverages
13. 2401 Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]
14. 2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
15. 2403

Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences [including biris]
16. 2515 12 20, 2515 12 90 Omitted w.e.f. 15-11-2017
17. 2516 12 00 Omitted w.e.f. 15-11-2017
18. 2523 Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers
19. 2710 Omitted w.e.f. 15-11-2017
20. 3208

Omitted w.e.f. 27-07-2018
21. 3209

Omitted w.e.f. 27-07-2018
22. 3210

Omitted w.e.f. 27-07-2018
23. 3213

Omitted w.e.f. 15-11-2017
24. 3214

Omitted w.e.f. 27-07-2018
25. 3303 Omitted w.e.f. 15-11-2017
26. 3304

Omitted w.e.f. 15-11-2017
27. 3305 [other than 3305 9011, 3305 90 19] Omitted w.e.f. 15-11-2017
28. 3306 [other than 3306 10 10, 3306 10 20] Omitted w.e.f. 15-11-2017
29. 3307

Omitted w.e.f. 15-11-2017
30. 3401 30

Omitted w.e.f. 15-11-2017
31. 3402

Omitted w.e.f. 15-11-2017
32. 3403

Omitted w.e.f. 15-11-2017
33. 3405

Omitted w.e.f. 15-11-2017
34. 3407 Omitted w.e.f. 13-10-2017
35. 3602

Omitted w.e.f. 15-11-2017
36. 3604

Omitted w.e.f. 15-11-2017
37. 3606

Omitted w.e.f. 15-11-2017
38. 3811

Omitted w.e.f. 15-11-2017
39. 3813

Omitted w.e.f. 15-11-2017
40. 3814

Omitted w.e.f. 15-11-2017
41. 3819

Omitted w.e.f. 15-11-2017
42. 3820 Omitted w.e.f. 15-11-2017
43. 3918

Omitted w.e.f. 15-11-2017
44. 3922

Omitted w.e.f. 15-11-2017
45. 3926 [other than 3926 40 11, 3926 90 10] Omitted w.e.f. 15-11-2017
46. 4011

New pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws;rear tractor tyres; and of a kind used on aircraft]
47. 4012 Omitted w.e.f. 01-01-2019
48. 4013

Omitted w.e.f. 15-11-2017
49. 4016 [other than 4016 92 00] Omitted w.e.f. 15-11-2017
50. 4017

Omitted w.e.f. 15-11-2017
51. 4201

Omitted w.e.f. 15-11-2017
52. 4202

Omitted w.e.f. 15-11-2017
53. 4203 Omitted w.e.f. 15-11-2017
54. 4205 Omitted w.e.f. 15-11-2017
55. 4206

Omitted w.e.f. 15-11-2017
56. 4303 Omitted w.e.f. 15-11-2017
57. 4304 Omitted w.e.f. 15-11-2017
58. 4410

Omitted w.e.f. 15-11-2017
59. 4411

Omitted w.e.f. 15-11-2017
60. 4412 Omitted w.e.f. 15-11-2017
61. 4413 Omitted w.e.f. 15-11-2017
62. 4414 Omitted w.e.f. 15-11-2017
63. 4418

Omitted w.e.f. 15-11-2017
64. 4421

Omitted w.e.f. 15-11-2017
65. 4814 Omitted w.e.f. 15-11-2017
66. 6702

Omitted w.e.f. 15-11-2017
67. 6703

Omitted w.e.f. 15-11-2017
68. 6704

Omitted w.e.f. 15-11-2017
69. 6801 Omitted w.e.f. 15-11-2017
70. 6802

Omitted w.e.f. 15-11-2017
71. 6803 Omitted w.e.f. 15-11-2017
72. 6807

Omitted w.e.f. 15-11-2017
73. 6808

Omitted w.e.f. 15-11-2017
74. 6809

Omitted w.e.f. 15-11-2017
75. 6810

Omitted w.e.f. 15-11-2017
76. 6812

Omitted w.e.f. 15-11-2017
77. 6813

Omitted w.e.f. 15-11-2017
78. 6814

Omitted w.e.f. 15-11-2017
79. 6815

Omitted w.e.f. 15-11-2017
80. 6901

Omitted w.e.f. 15-11-2017
81. 6904 Omitted w.e.f. 15-11-2017
82. 6905

Omitted w.e.f. 15-11-2017
83. 6906 Omitted w.e.f. 15-11-2017
84. 6907

Omitted w.e.f. 15-11-2017
85. 6909

Omitted w.e.f. 15-11-2017
86. 6910

Omitted w.e.f. 15-11-2017
87. 6913 Omitted w.e.f. 22-9-2017
88. 6914 Omitted w.e.f. 15-11-2017
89. 7003

Omitted w.e.f. 15-11-2017
90. 7004

Omitted w.e.f. 15-11-2017
91. 7005

Omitted w.e.f. 15-11-2017
92. 7006 00 00

Omitted w.e.f. 15-11-2017
93. 7007 Omitted w.e.f. 15-11-2017
94. 7008

Omitted w.e.f. 15-11-2017
95. 7009 Omitted w.e.f. 15-11-2017
96. 7011

Omitted w.e.f. 15-11-2017
97. 7014

Omitted w.e.f. 15-11-2017
98. 7016

Omitted w.e.f. 15-11-2017
99. 7020

Omitted w.e.f. 15-11-2017
100. 7321

Omitted w.e.f. 15-11-2017
101. 7322

Omitted w.e.f. 15-11-2017
102. 7324 Omitted w.e.f. 15-11-2017
103. 7418 Omitted w.e.f. 15-11-2017
104. 7419

Omitted w.e.f. 15-11-2017
105. 7610 10 00 Omitted w.e.f. 15-11-2017
106. 7615 Omitted w.e.f. 15-11-2017
107. 8212 Omitted w.e.f. 15-11-2017
108. 8214

Omitted w.e.f. 15-11-2017
109. 8302

Omitted w.e.f. 15-11-2017
110. 8303

Omitted w.e.f. 15-11-2017
111. 8304

Omitted w.e.f. 15-11-2017
112. 8305

Omitted w.e.f. 13-10-2017
113. 8310

Omitted w.e.f. 15-11-2017
114. 8407 Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines]
115. 8408

Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)
116. 8409

Parts suitable for use solely or principally with the engines of heading 8407 or 8408
117. 8413

Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30],
118. 8414

Omitted w.e.f. 15-11-2017
119. 8415

Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated
120. 8418

Omitted w.e.f. 27-07-2018
121. 8419

Omitted w.e.f. 15-11-2017
122. 8422

Dish washing machines, household [8422 11 00] and other [8422 19 00]
123. 8423

Omitted w.e.f. 15-11-2017
124. 8424

Omitted w.e.f. 15-11-2017
125. 8427

Omitted w.e.f. 15-11-2017
126. 8428

Omitted w.e.f. 15-11-2017
127. 8429

Omitted w.e.f. 15-11-2017
128. 8430

Omitted w.e.f. 15-11-2017
129. 8443

Omitted w.e.f. 15-11-2017
130. 8450

Omitted w.e.f. 27-07-2018
131. 8472

Omitted w.e.f. 15-11-2017
132. 8476

Omitted w.e.f. 15-11-2017
133. 8478

Omitted w.e.f. 15-11-2017
134. 8479

Omitted w.e.f. 15-11-2017
135. 8483

Omitted w.e.f. 01-01-2019
136. 8484

Omitted w.e.f. 15-11-2017
137. 8504

Omitted w.e.f. 15-11-2017
138. 8506 Omitted w.e.f. 15-11-2017
139. 8507

Electric accumulators, including separators therefor, whether or not rectangular (inducting square) other than Lithium-ion battery and other lithium ion accumulators including lithium ion power banks
140. 8508 Omitted w.e.f. 27-07-2018
141. 8509

Omitted w.e.f. 27-07-2018
142. 8510

Omitted w.e.f. 27-07-2018
143. 8511

Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines
144. 8512

Omitted w.e.f. 15-11-2017
145. 8513

Omitted w.e.f. 15-11-2017
146. 8516

Omitted w.e.f. 27-07-2018
147. 8517

Omitted w.e.f. 15-11-2017
148. 8518

Omitted w.e.f. 15-11-2017
149. 8519 Omitted w.e.f. 15-11-2017
150. 8522

Omitted w.e.f. 15-11-2017
151. 8525

Omitted w.e.f. 01-01-2019
152. 8526

Omitted w.e.f. 15-11-2017
153. 8527

Omitted w.e.f. 15-11-2017
154. 8528

Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receiver or sound or video recording or reproducing apparatus [other than computer monitors not exceeding 32 inches, set top box for television and Television set (including LCD and LED television) of screen size not exceeding 32 inches]
155. 8529

Omitted w.e.f. 15-11-2017
156. 8530

Omitted w.e.f. 15-11-2017
157. 8531

Omitted w.e.f. 15-11-2017
158. 8536

Omitted w.e.f. 15-11-2017
159. 8537

Omitted w.e.f. 15-11-2017
160. 8539

Omitted w.e.f. 15-11-2017
161. 8544

Omitted w.e.f. 15-11-2017
162. 8545

Omitted w.e.f. 15-11-2017
163. 8547

Omitted w.e.f. 15-11-2017
163A 8701 Road tractors for semi-trailers of engine capacity more than 1800 cc".
164. 8702 Motor vehicles for the transport of ten or more persons, including the driver [other than buses for use in public transport, which exclusively run on Bio-fuels
165. 8703

Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars [other than Cars for physically handicapped persons]
166. 8704

Motor vehicles for the transport of goods [other than Refrigerated motor vehicles]
167. 8705

Omitted w.e.f. 27-07-2018
168. 8706 Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705
169. 8707 Bodies (including cabs), for the motor vehicles of headings 8701 to 8705
170. 8708

Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors]
171. 8709

Omitted w.e.f. 27-07-2018
172. 8710

Omitted w.e.f. 15-11-2017
173. 8711

Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars
174 8714 Parts and accessories of vehicles of heading 8711
175. 8716

Omitted w.e.f. 27-07-2018
176. 8802 Aircrafts for personal use
177. 8903 Yachts and other vessels for pleasure or sports; rowing boats and canoes
178. 9004

Omitted w.e.f. 15-11-2017
179. 9005

Omitted w.e.f. 15-11-2017
180. 9006

Omitted w.e.f. 15-11-2017
181. 9007

Omitted w.e.f. 15-11-2017
182. 9008

Omitted w.e.f. 15-11-2017
183. 9010

Omitted w.e.f. 15-11-2017
184. 9011

Omitted w.e.f. 15-11-2017
185. 9012

Omitted w.e.f. 15-11-2017
186. 9013

Omitted w.e.f. 15-11-2017
187. 9014

Omitted w.e.f. 15-11-2017
188. 9015

Omitted w.e.f. 15-11-2017
189. 9016

Omitted w.e.f. 15-11-2017
190. 9022

Omitted w.e.f. 15-11-2017
191. 9023

Omitted w.e.f. 15-11-2017
192. 9101

Omitted w.e.f. 15-11-2017
193. 9102

Omitted w.e.f. 15-11-2017
194. 9104

Omitted w.e.f. 15-11-2017
195. 9106

Omitted w.e.f. 15-11-2017
196. 9107

Omitted w.e.f. 15-11-2017
197. 9108

Omitted w.e.f. 15-11-2017
198. 9110

Omitted w.e.f. 15-11-2017
199. 9111

Omitted w.e.f. 15-11-2017
200. 9112

Omitted w.e.f. 15-11-2017
201. 9113

Omitted w.e.f. 15-11-2017
202. 9114

Omitted w.e.f. 15-11-2017
203. 9201

Omitted w.e.f. 15-11-2017
204. 9202

Omitted w.e.f. 15-11-2017
205. 9205

Omitted w.e.f. 15-11-2017
206. 9206 00 00

Omitted w.e.f. 15-11-2017
207. 9207

Omitted w.e.f. 15-11-2017
208. 9208

Omitted w.e.f. 15-11-2017
209. 9209

Omitted w.e.f. 15-11-2017
210. 9302

Revolvers and pistols, other than those of heading 9303 or 9304
211. 9401

Omitted w.e.f. 15-11-2017
212. 9403

Omitted w.e.f. 15-11-2017
213. 9404

Omitted w.e.f. 15-11-2017
214. 9405

Omitted w.e.f. 15-11-2017
215. 9504

Omitted w.e.f. 01-01-2019
216. 9505

Omitted w.e.f. 15-11-2017
217. 9506

Omitted w.e.f. 15-11-2017
218. 9508

Omitted w.e.f. 15-11-2017
219. 9601

Omitted w.e.f. 22-09-2017
220. 9602

Omitted w.e.f. 15-11-2017
221. 9611

Omitted w.e.f. 15-11-2017
222. 9613

Omitted w.e.f. 15-11-2017
223. 9614

Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof
224. 9616

Omitted w.e.f. 27-07-2018
225. 9617

Omitted w.e.f. 15-11-2017
226. 9618

Omitted w.e.f. 15-11-2017
227. 9804

All dutiable articles intended for personal use
227A Any Chapter Specified actionable claim; Explanation: "specified actionable claim" as defined in section 2(102A) the PGST Act, 2017 means the actionable claim involved in or by way of-

(i) betting;

(ii) casinos;

(iii) gambling;

(iv) horse racing;

(v) lottery; or

(vi) online money gaming;";

228.   Omitted w.e.f. 01-10-2023
229   Omitted w.e.f. 01-10-2023

Explanation. - For the purposes of this notification,-

(i) The phrase "unit container" means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre-determined quantity or number, which is indicated on such package.

(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.

(iii) "Tariff item" "Heading" "Sub-heading" and "Chapter" shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (Act No.51 of 1975).

(iv) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (Act No.51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.

(v) The words and expressions used and not defined in this notification, but defined in the Punjab Goods and Service Tax Act, 2017 (Punjab Act No 5 of 2017), shall have the same meanings as assigned to them in those Acts.

"ANNEXURE"

For foregoing an actionable claim or enforceable right on a brand name,-

(a) the person undertaking packing of such goods in unit containers which bear a brand name shall file an affidavit to that effect with the jurisdictional commissioner of State tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and

(b) the person undertaking packing of such goods in unit containers which bears a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily.

Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of State tax of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and he has authorised the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name.