Seeks to amend Notification No. 39/2017-State Tax (Rate), dated the 17th November, 2017 - 11/2021 – State Tax (Rate) - Mizoram SGST

No.J.21011/7/2021(vi)-TAX GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 11/2021 State Tax (Rate) Aizawl, the 7th October, 2021 In exercise of the powers conferred by sub-section (1) 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 amendments in the notification of the Government of Mizoram, Taxation Department, No.39/2017-State Tax (Rate), dated the 17th November, 2017, issued vide file number No.J.21011/1/2017-TAX/Vol-III, namely:- In the said notification, in the Table, against S. No. 1, (i) in column (3), for the entry, the entry (a) Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government; (b) Fortified Rice Kernel (Premix) supply for ICDS or similar scheme duly approved by the Central Government or any State Government. , shall be substituted; (ii) in column (4), in the entry, for the words food preparations , at both the places, where they occur, the word goods shall be substituted; 2. This notification shall come into force on the 1st day of October, 2021. Sd/-VANLAL CHHUANGA Commr. Secretary to the Govt. of Mizoram Taxation Department