Services by way of any activity in relation to a function entrusted to a Panchayat under article 243G of the Constitution. - J.21011/1/2017-TAX(xiii) - 14/2017 State Tax (Rate) - Mizoram SGST

Notification No. 14/2017 State Tax (Rate) No. J.21011/1/2017-TAX(xiii), the 7th July, 2017. In exercise of the powers conferred by sub-section (2) of section 7 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) , the Governor of Mizoram, on the recommendations of the Council, hereby notifies that the following activities or transactions undertaken by the Central Government or State Government or any local authority in which they are engaged as public authority, shall be treated neither as a supply of goods nor a supply of service, namely:- Services by way of any activity in relation to a function entrusted to a Panchayat under article 243G of the Constitution . 2. This notification shall come into force with effect from the 1st day of July, 2017. Vanlal Chhuanga, Commissioner Secretary to the Govt. of Mizoram, Taxation Department.