Seeks to amend Notification No.45/2017-Central (Rate) - 09/2018-State Tax (Rate) - Mizoram SGST

No.J.21011/1/2017-TAX/Vol III/Part(viii) GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 9/2018 State Tax (Rate) Dated Aizawl, the 1 st Feb., 2018. In exercise of the powers conferred by sub-section (1) of section 11 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) ( hereafter in this notification referred to as the said Act ) read with sub-section (3) of section 11 of the said Act, the Government of Mizoram, on being satisfied that it is necessary in the public interest so to do , on the recommendations of the Council, makes the following amendments in the notification of the Government of Mizoram, No. 45/2017- State Tax (Rate), dated the 17th November, 2017, namely:- In the said notification, - (1) in the Table, - (a) against serial number 1, - (i) in column (2), for the entry, the following entry shall be substituted, namely: - Public funded research institution or a University or an Indian Institute of Technology or Indian Institute of Science, Bangalore or a Regional Engineering College, other than a hospital ; (ii) in column (4), for the words Department of Scientific and Research , the words Department of Scientific and Industrial Research , shall be substituted; (b) against serial numbers 2 and 4, in column (4), for the words Department of Scientific and Research , the words Department of Scientific and Industrial Research , shall be substituted. (2) after the Table, the existing Explanation shall be numbered as Explanation 1 thereof and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely: - Explanation 2. - For the the purposes of this notification, exemption would be in line with the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 51/96- Customs, dated the 23rd July, 1996, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 303(E), dated the 23rd July, 1996 and is applicable with effect from the 15th November, 2017. . Sd/-VANLAL CHHUANGA Commr. Secretary to the Govt. of Mizoram, Taxation Department.