Inserts the Explanation in Notification No. 11/2017- State Tax (Rate), dated the 7thJuly, 2017 - 30/2018-State Tax (Rate) - Mizoram SGST

No.21011/3/2019(7)-TAX GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 30/2018-State Tax (Rate) Dated Aizawl the 18th Jan., 2019 In exercise of the powers conferred by sub-section (3) of section 11 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 so to do for the purpose of clarifying the scope and applicability of the notification of the Government of Mizoram, No.11/2017- State Tax (Rate), dated the 7th July, 2017, published in the Mizoram Gazette, Extraordinary, VOL-XVLI, Issue No 326 dated the 11th July, 2017, hereby inserts the following Explanation in the said notification, in the Table, against serial number 9, in column (3), in item (vi), namely:- Explanation 2 .-Nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India . 2. The existing Explanation in the above items shall be renumbered as Explanation 1. 3. This notification shall come into force on the 1 st day of January, 2019. Sd/-VANLAL CHHUANGA Commr. Secretary to the Govt. of Mizoram, Taxation Department. Note: - The principal notification No. 11/2017 State Tax(Rate), dated the 7th July, 2017, published in the Mizoram Gazette, Extraordinary, VOL-XVLI, Issue No. 326 dated the 11th July, 2017 and was last amended by notification No. 17/2018-State Tax (Rate), dated the 7th August, 2018.