Seeks to supersede No.14/2021-State Tax (Rate), dated the 30th November, 2021 and amend Notification No.01/2017- State Tax (Rate), dated the 7th July, 2017 - 21/2021 – State Tax (Rate) - Mizoram SGST

No.J.21011/7/2021-TAX GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 21/2021 State Tax (Rate) Aizawl, the 17th January, 2022 In exercise of the powers conferred by sub-section (1) of section 9 and subsection (5) of section 15 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on the recommendations of the Council, and in supersession of notification of the Government of Mizoram, Taxation Department, No.14/2021-State Tax (Rate), dated the 30th November, 2021, issued vide file number No.J.21011/7/2021-TAX, hereby makes the following further amendments in the notification of the Government of Mizoram, Taxation Department, No.01/2017- State Tax (Rate), dated the 7th July, 2017, published in the Mizoram Gazette, Extraordinary, VOL-XLVI, Issue No.316, dated the 11 th July, 2017, namely:- In the said notification, - a. in Schedule I 2.5%, serial number 225 and the entries relating thereto shall be omitted; b. in Schedule II 6%, after serial number 171 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - 171A1 64 Footwear of sale value not exceeding ₹ 1000 per pair. 2. This notification shall come into force on the 1st day of January, 2022. Sd/-VANLAL CHHUANGA Commr. Secretary to the Govt. of Mizoram Taxation Department