Seeks to amend Notification No.2/2017-CGST (Rate). - 07/2018-State Tax (Rate) - Mizoram SGST

No.J.21011/1/2017-TAX/Vol III/Part(vi) GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 7/2018 State Tax (Rate) Dated Aizawl, the 1 st Feb., 2018. In exercise of the powers conferred by sub-sections (1) and (3) of section 11 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Government of Mizoram, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Mizoram, No.2/2017-State Tax (Rate), dated the 7th July, 2017, namely:- In the said notification, - (1) in the Schedule, (i) in S. No. 102, for the entry in column (3), the entry Aquatic feed including shrimp feed and prawn feed, poultry feed cattle feed, including grass, hay straw, supplement husk of pulses, concentrates additives, wheat bran de-oiled cake [other than rice-bran] , shall be substituted; (ii) for S. No. 102A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 102A 2302 De-oiled rice bran 102B 2306 Cotton seed oil cake ; (iii) against S. No. 136A, in column (2), for the entry, the entry 7117 shall be substituted ; (iv) in S. No. 137, in column (3), after the words used in agriculture, horticulture or forestry the words, other than ghamella , shall be added; (v) in S. No. 148, for the entry in column (3), for the entry against item number (v), the entry Vibhuti , shall be substituted; (vi) after S. No. 150 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 151 Any chapter Parts for manufacture of hearing aids ; 2. The notification shall come into force on the 25th January, 2018. Sd/-VANLAL CHHUANGA Commr. Secretary to the Govt. of Mizoram, Taxation Department.