Seeks to amend Notification No. 2/2017-State Tax (Rate), dated the 7th July, 2017 - 25/2018-State Tax (Rate) - Mizoram SGST

No.J.21011/3/2019(2)-TAX GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 25/2018-State Tax (Rate) Dated Aizawl the 18th Jan., 2019 In exercise of the powers conferred by sub-sections (1) 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, hereby makes the following further amendments in the notification of the Government of Mizoram in the No. 2/2017-State Tax (Rate), dated the 7th July, 2017, namely:- In the said notification, - 1. In the schedule, i) for S. No. 43A and the entries relating thereto, the following serial numbers and the entries shall be substituted, namely:- 43A 0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen 43B 0711 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption ; ii) after S. No. 121 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 121A 4904 00 00 Music, printed or in manuscript, whether or not bound or illustrated ; iii) after S. No. 152 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 153 Any Chapter Supply of gift items received by the President, Prime Minister, Governor or Chief Minister of any State/ Union Territory, or any public servant, by way of public auction by the government, where auction proceeds are used for public or charitable cause . 2. This notification shall come into force on the 1st January, 2019. Sd/-VANLAL CHHUANGA Commr. Secretary to the Govt. of Mizoram, Taxation Department. Note: - The principal notification No.2/2017-State Tax (Rate), dated the 7th July, 2017, and last amended by Notification No. 19/2018 - State Tax(Rate) dated 26th July, 2018.