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(Punjab Act No. 5 of 2017) .. 21-173 Part - II Ordinances Nil Part - III Delegated Legislation Nil Part - IV Correction Slips, Republications and Replacements Nil PUNJAB GOVT. GAZ. (EXTRA), JUNE 23, 2017 (ASAR 2, 1939 SAKA) 21 Definitions. PART I GOVERNMENT OF PUNJAB DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS, PUNJAB NOTIFICATION The 23rd June, 2017 No.9-Leg./2017.-The following Act of the Legislature of the State of Punjab received the assent of the Governor of Punjab on the 22nd day of June, 2017, is hereby published for general information:- THE PUNJAB GOODS AND SERVICES TAX ACT, 2017. (Punjab Act No. 5 of 2017) AN ACT to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the State of Punjab and the matters connected therewith or incidental thereto BE it enacted by Legislature of the State of Punjab in the Sixty-eighth Year of the Republic of India as follows:- CHAPTER I PRELIMINARY