Acquatic feed, polutary feed and cattle feed are already tax free. Now pig feed also made tax free under entry 4 of Schedule A. Earlier all types of acquatic feed was tax free but now only feed for acquatic fish made tax free. Feed for other acquatic creatures might get taxed

Sale of new and renewable sources of energy devices or systems, equipments, structures, machinery , capital goods covered under notification of department of technology are declared tax free wef 01`-10-2013 vide entry no. 85 of Schedule A. Since renewable energy devices and spare parts under entry 94 made them taxable @ 6.05%, the relevant entry in Schedule B omitted with retrospective effect i.e. from 01-10-2013 to remove any ambiguity in this respect.

Stone and bajri taxable @ 6.05% replced by trip wise taxation. Vat Rs. 4000/- per trip for sand and bajri carried in tractor trolley, Rs. 7000/- per trip when carried in truck up to 9MT capacity, Rs. 10000/- per trip if carried in bigger vehicle. New rates effective from 01-04-2016.vide notification dated 31-03-2016

W.e.f 01-04-2016, the shows of Punjabi films exempted from entertainment tax vide order dated 31-03-2016.

Punjabi culture and music shows exempted from payment of entertainment duty w.e.f 01-04-2016 vide Notification dated 31-0-2016.

The Punjab Bureau of Investment Promotion has been empowered to issue provisional registration for Vat immediately on receipt of application. There after Bureau shall send application to concerned officer. Concerned officer, if satisfied shall issue registration certificate on priority for handing over to concerned person with in 7 days from making application. [Notification dated 31-03-2016]

Tax Rate circular for Yarn issued by Vat department a) Tax rate on all types of yarn (including cotton yarn), their waste and sewing thread reduced to 3.3% b) Tax Rate on 100% Polyester Yarn, polyester top, polyester chips, polyester staple fibre and waste and acrylic fibre retained at 5.5% .1. Vat Advance tax rate on all types of yarn including cotton yarn , waste of yearn and sewing threads reduced to 3.3% . Earlier rate was 5.5% for all types of yarn except cotton yarn which was 4.5%. However advance tax rate on 100% polyester yarn , polyester top, polyester chips, polyester staple fibre and its waste , acrylic fibre retained at 5.5%. These changes shall be effective from 01-04-16 vide Notification dated 31-03-2016. As per Punjab Vat Notifications issued Earlier in the day on 01-04-2016, 100% polyester yarn was brought to advance tax under 5.5%. However, in later spate of notifications, it was replaced by “100% polyester filament yarn”. Thus 100% polyester yarn shall get covered by 3.3% tax rate only. Partially oriented Yarn i.e. POY shall also get covered by 3.3% tax rate.