No. PRA.32-24/2026/1313, Feb 19, 2026

  NOTIFICATION In exercise of the powers conferred under section 14A of the Punjab Sales Tax on Services Act, 2012 (Act XLII of 2012), Punjab Revenue Authority is pleased to specify and declare all Food Delivery Platforms/Third Party Delivery Service Providers as "Collecting Agent" for the purposes of collection of tax and deposit into Government treasury under the Act XLII of 2012, read with rules made thereunder, from the persons mentioned in the Column No. 1 regarding services mentioned in Column No.2 at the rate mentioned in Column No.4, of the below mentioned table, as per scheme mentioned in para 5.   TABLE   1 2 3 4 Persons or Class of Persons Taxable Services Classification Rate of tax Ali persons or class of persons m Punjab providing taxable services mentioned in column No.2. in the course of economic activity (As mentioned in Entry No.4 of the Part III to the 2nd Schedule of the Act XLII of2012) Services provided by restaurants including cafes, food (including ice-cream) parlors, coffee houses, coffee shops, deras, food huts, eateries, resorts and similar cooked, prepared or ready-to-eat, food service outlets etc 9801.2000 9801.9000   Five percent without input tax adjustment against services is received through debit or credit cards, mobile wallets or QR scanning; and   Sixteen percent for others   A word and expression used in this notification shall have the meanings as are assigned to them under the Act XLII of 2012, and rules made thereunder. The matters relating to payment of tax, assessment of tax, recovery of tax not levied or short levied, records and its insertions, and recovery of arrears of tax, payable under this notification shall be dealt with in accordance with the provisions of Act XLII of 2012 and rules made thereunder. Any change/amendment in entries referred in the above table shall be communicated to the Collecting Agent, at the earliest. The Collecting Agent(s) under this Notification shall collect and deposit hundred percent of the value of tax against the taxable services mentioned in column (2) of the said Table. The Collecting Agent(s) under this Notification shall…