Section 17(5)(a) in The Punjab Goods and Services Tax Act, 2017

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State of Punjab - Subsection

Section 17(5)(a) in The Punjab Goods and Services Tax Act, 2017

(a)[ motor vehicles for transportation of persons having approved seating capacity of not more than thirteen persons (including the driver), except when they are used for making the following taxable supplies, namely: - [Substituted by Punjab Act No. 1 of 2019, dated 8.1.2019.]

(A)further supply of such motor vehicles; or

(B)transportation of passengers; or

(C)imparting training on driving such motor vehicles;

(aa)vessels and aircraft except when they are used -

(i)for making the following taxable supplies, namely:

(A)further supply of such vessels or aircraft; or

(B)transportation of passengers; or

(C)imparting training on navigating such vessels; or

(D)imparting training on flying such aircraft;

(ii)for transportation of goods;

(ab)services of general insurance, servicing, repair and maintenance in so far as they relate to motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa):

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State of Punjab - Subsection

Section 17(5)(a) in The Punjab Goods and Services Tax Act, 2017