Section 97(1) in Punjab Goods and Services Tax Rules, 2017
(1)All amounts of state tax and income from investment along with other monies specified in section 57 of the Punjab Goods and Services Tax Act, 2017 shall be credited to the Fund:Provided that an amount equivalent to fifty per cent. of the amount of integrated tax determined under sub-section (5) of section 54 of the Central Goods and Services Tax Act, 2017, read with section 20 of the Integrated Goods and Services Tax Act, 2017, shall be deposited in the Fund.
