Amendments in the Notification No.11/2017-State Tax (Rate), dated the 7th July, 2017. - J.21011/1/2017-TAX/Vol-I/Pt(iii) - No.24/2017-State Tax (Rate) - Mizoram SGST

GOVERNMENT OF MIZORAM TAXATION DEPARTMENT ... NOTIFICATION {No.24/2017-State Tax (Rate)} No. J. 21011/1/2017-TAX/Vol-I/Pt(iii), the 3rd October, 2017. In exercise of the powers conferred by sub-section (1) of section 9 , sub-section (1) of section 11 , Sub-section (5) of section 15 and sub-section (1) of section 16 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) , the Governor of Mizoram, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of Mizoram, Taxation Department, No.11/2017-State Tax (Rate), dated the 7th July, 2017 namely:- In the said notification, in the Table, against serial number 3, for item (vi) in column (3) and the entries relating thereto, in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) (vi) Services provided to the Central Government, State Government, Union Territory, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of - (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; (b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment; or (c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017. 6 - (vii) Construction services other than (i), (ii), (ii), (iv), (v) and (vi) above. 9 - . Vanlalchhuanga, Commr. Secretary to the Govt. of Mizoram, Taxation Department.