CORRIGENDUM - Notification No. 1/2017 State Tax (Rate) issued vide No. J. 21011/1/2017-TAX : Dated 7.7.2017. - J. 21011/1/2017-TAX/Vol-II/Pt-II - Mizoram SGST

CORRIGENDUM No. J. 21011/1/2017-TAX/Vol-II/Pt-II, the 14th August, 2017. Reference may kindly be invited to this Department s Notification No. 1/2017 State Tax (Rate) issued vide No. J. 21011/1/2017-TAX : Dated 7.7.2017 . The following corrections may be made as given under : (A) In Schedule I - 2.5%,- (i) in S. No.59, in column (3), for 1106 10 90 , read 0713 ; (ii) in S. No.61, in column (2), for 1106 10 90 , read 0713 ; (iii) in S.No.92,- (a) in column (2), for 1702 , read 1702 or 1704 ; (b) in column (3), for Palmyra sugar , read Palmyra sugar, mishri, batasha, bura ; (iv) in S.No.185, in column (3), for Agarbatti , read Agarbatti, lobhan ; (v) in S. No. 220, in column (3),- (a) for saima , read salma ; (b) for gotasitara , read gota, sitara ; (c) for glzal , read gizai ; (vi) in S. No. 234, in column (3), after entry (g), insert (h) Photo voltaic cells, whether or not assembled in modules or made up into panels ; (B) In Schedule II - 6%,- (i) in S.No.14, in column (3), after shelled or peeled , insert and desiccated coconuts ; (ii) in S.No.16, in column (3), for Dates , read Dates (soft or hard) ; (iii) in S.No.56, in column (3), for serial number 1(f) , read serial number 1(g) ; (iv) in S.No.74, in column (2), for 3302 , read 3301 ; (v) in S.No.231, in column (3), for heading 9208 , read heading 9208 or 9705 ; (C) In Schedule III - 9%- (i) in S. No. 55, in column (3), for (Fountain pen ink and Ball pen ink) , read (other than Fountain pen ink and Ball pen ink) ; (ii) in S. No. 133, in column (3), for Artificial fur and articles thereof , read Artificial fur other than articles thereof ; (iii) in S. No. 233, in column (3), omit Sewing needles ; (iv) in S. No. 247, in column (3), for 0.12.5 mm , read 0.15 mm ; (v) in S.No.323, in column (2), for 8522 90 , read 8422 90 ; (vi) in S. No. 395, in column (3), for Optical Fiber , read Optical Fibre Cable ; (vii) in S. No. 447, in column (3), omit and other pens ; (D) In Schedule IV - 14%- (i) in S. No. 158, in column (3), for optical fibres optical fibres, bundles or cables , read optical fibres, optical fibre bundles or cables ; (ii) in S. No. 161, in column (3), for Optical Fiber , read Optical Fibre Cables ; (iii) in S. No. 215, in column (3), for Video games consoles and Machines , read Video games consoles and Machines, article and accessories for billiards [9504 20 00], other games operated by coins, banknotes, i.e., casino games [9504 20 00] and others [other than board games of 9504 90 90] . Vanlal Chhuanga, Commr. Secretary to the Govt. of Mizoram, Taxation Department.