Amendment in Notification No. 12/2017- State Tax (Rate), dated the 7th July, 2017 - 16/2021 – State Tax (Rate) - Mizoram SGST

No.J.21011/7/2021-TAX GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 16/2021 State Tax (Rate) Aizawl, the 30th Nov., 2021 In exercise of the powers conferred by sub-sections (3) and (4) of section 9, subsection (1) of section 11, sub-section (5) of section 15 and section 148 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments further to amend the notification of the Government of Mizoram, Taxation Department No.12/2017- State Tax (Rate), dated the 7th July, 2017, published in the Mizoram Gazette, Extraordinary, VOL- XLVI, Issue No. 327 dated the 11th July, 2017, namely:- In the said notification, in the TABLE, - (i) against serial number 3, in column (3),in the heading Description of Services , the words or a Governmental authority or a Government Entity shall be omitted; (ii) against serial number 3A, in column (3), in the heading Description of Services , the words or a Governmental authority or a Government Entity shall be omitted; (iii) against serial number 15, in column (3), in the heading Description of Services , after item (c), the following shall be inserted, namely, - Provided that nothing contained in items (b) and (c) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017). ; (iv)against serial number 17, in column (3), in the heading Description of Services , after item (e), the following shall be inserted, namely, - Provided that nothing contained in item (e) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017). 2. This notification shall come into force with effect from 1st day of January, 2022. Sd/-VANLAL CHHUANGA Commr. Secretary to the Govt. of Mizoram Taxation Department