Amendment in Notification No. 11/2017- State Tax (Rate), dated the 7th July, 2017 - 4/2021-State Tax (Rate) - Mizoram SGST

No.J.21011/7/2021-TAX GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 4/2021-State Tax (Rate) Dated Aizawl, the 1st July, 2021 In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, subsection (1) of section 16 and section 148 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 in the public interest so to do, hereby makes the following further amendments in the notification of the Government of Mizoram, Taxation Department No.11/2017- State Tax (Rate), dated the 7th July, 2017, published in the Mizoram Gazette , Extraordinary, vide Vol-XLVI, Issue No. 326, dated the 11th July, 2017, namely:- 2. In the said notification, in the Table, against serial number 3, in column (3), in item (iv), after clause (f), the following shall be inserted, namely, - Provided that during the period beginning from the 14th June, 2021 and ending with the 30 th September, 2021, the state tax on service of description as specified in clause (f), shall, irrespective of rate specified in column (4), be levied at the rate of 2.5 per cent. . Sd/-VANLAL CHHUANGA Commr. Secretary to the Govt. of Mizoram Taxation Department