Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 138(14)] [Section 138] [Entire Act] State of Punjab - Subsection Section 138(14)(l) in Punjab Goods and Services Tax Rules, 2017 (l)where the consignor of goods is the Central Government, Government of, any State or a local authority for transport of goods by rail;