Amendments in the Notification of the Government of Mizoram, No. 14/2017- State Tax (Rate), dated the 7th July, 2017 - to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service. - 16/2018-State Tax (Rate) - Mizoram SGST

No.J.21011/2(iii)/2018-TAX GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 16/2018-State Tax (Rate) Dated Aizawl the 7th August, 2018 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 makes the following amendments in the notification of the Government of Mizoram, No. 14/2017- State Tax (Rate), dated the 7thJuly, 2017, published in the Mizoram Gazette, Extraordinary, VOL-XLVI, Issue No 329, dated the 11 th July, 2017, namely:- In the said notification, in the first paragraph,- (i) after the words State Government , the words or Union territory shall be inserted; (ii) after the word Constitution , the words or to a Municipality under article 243W of the Constitution shall be inserted. 2. This notification shall come into force with effect from 27th of July, 2018. Sd/- VANLAL CHHUANGA Commr. Secretary to the Govt. of Mizoram, Taxation Department.