The Punjab Value Added Tax (Amendment) Act, 2008

{
    "id": 27020,
    "slug": "the-punjab-value-added-tax-amendment-act-2008",
    "title": "The Punjab Value Added Tax (Amendment) Act, 2008",
    "short_title": "The Punjab Value Added Tax (Amendment) Act, 2008",
    "act_number": "Published vide Notification No. G.S.R. 363(E), dat",
    "act_year": 2008,
    "act_type": "STATE",
    "location": "Chandigarh",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "The Punjab Value Added Tax (Amendment) Act, 2008",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short title and Commencement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Amendment in Section 2 of Punjab Act 8 of 2005.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1
        },
        {
            "number": "8A",
            "title": "3. Insertion of new Section 8A in Punjab Act 8 of 2005.",
            "chapter": null,
            "content": "(a) issue VAT invoice for sale of goods made by him, and no taxable person, to whom goods are sold by such person, shall be entitled to claim any input tax credit in respect of such sale; and\n(b) be entitled to claim any input tax credit and purchase made by him.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "19",
            "title": "4. Amendment in Section 19 of Punjab Act 8 of 2005.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "93",
            "title": "5. Amendment in Section 93 of Punjab Act 8 of 2005.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        }
    ],
    "metadata": {
        "Act ID": "chd007",
        "Act Number": "Published vide Notification No. G.S.R. 363(E), dated 28th May, 2009",
        "Enactment Date": "",
        "Act Year": "2008",
        "Short Title": "The Punjab Value Added Tax (Amendment) Act, 2008",
        "Type": "UNION_TERRITORY",
        "Location": "Chandigarh"
    },
    "updated_at": "2026-09-29 21:55:22"
}