Amendment in Notification No. 13/2017- State Tax (Rate), dated the 7th July, 2017 - 29/2019-State Tax (Rate) - Mizoram SGST

No. J.21011/2/2019 (m) - TAX GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 29/2019-State Tax (Rate) Dated Aizawl, the 5th Feb., 2020 In exercise of the powers conferred by sub-section (3) of section 9 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, No.13/2017- State Tax (Rate), dated the 7 th July, 2017, published in the Mizoram Gazette, Extraordinary, VOL-XLVI, Issue No.328, dated the 11th July, 2017, namely:- In the said notification, in the Table, for serial number 15 and the entries relating thereto, the following shall be substituted, namely: - (1) (2) (3) (4) 15 Services provided by way of renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient, provided to a body corporate. Any person, other than a body corporate who supplies the service to a body corporate and does not issue an invoice charging central tax at the rate of 6 per cent. to the service recipient Any body corporate located in the taxable territory. . Sd/-VANLAL CHHUANGA Commr. Secretary to the Govt. of Mizoram Taxation Department