In exercise of the powers conferred by sub-section (2) of section 1 of the Punjab Goods and Services Tax (Amendment) Act, 2022 (Punjab Act No. 18 of 2022) and all other powers enabling him in this behalf, the Governor of Punjab is pleased to appoint the 1st day of October, 2022, as the date on which the provisions of sections 2 to 15, except section 13, of the said Act shall be deemed to have come into force.

AJOY SHARMA,

Financial Commissioner (Taxation)

to Government of Punjab,

Department of Excise and Taxation.