Amendment in Notification No. 17/2017- State Tax (Rate), dated the 7th July, 2017 - 17/2021 – State Tax (Rate) - Mizoram SGST

No.J.21011/7/2021-TAX GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 17/2021 State Tax (Rate) Aizawl, the 30th Nov., 2021 In exercise of the powers conferred by sub-section (5) of section 9 of the State Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on the recommendations of the Council, hereby makes the following amendments further to amend the notification of the Government of Mizoram, Taxation Department, No.17/2017- State Tax (Rate), dated the 7th July, 2017, published in the Mizoram Gazette, Extraordinary, VOLXLVI, Issue No.332 dated the 11th July, 2017, namely:- 1. In the notification,- (i) in clause (i),for the words and motor cycle; , the words , motor cycle, omni bus or any other motor vehicle; shall be substituted; (ii) after clause (iii), the following clause shall be inserted, namely:- (iv) supply of restaurant service other than the services supplied by restaurant, eating joints etc. located at specified premises. 2. In the said notification, in Explanation, - (i) in item (b), for the words, brackets, numbers and figures and motor cycle shall have the same meanings as assigned to them respectively in clauses (22), (25) and (26) of section 2 of the Motor Vehicle Act, 1988 (59 of 1988). , the words, brackets, numbers and figures, , motor cycle, motor vehicle and omni bus shall have the same meanings as assigned to them respectively in clauses (22), (25), (27), (28) and (29) of section 2 of the Motor Vehicle Act, 1988 (59 of 1988). shall be substituted; (ii) after item (b), the following shall be inserted namely, - (c) specified premises means premises providing hotel accommodation service having declared tariff of any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent. 2. This notification shall come into force with effect from the 1stday of January, 2022. Sd-VANLAL CHHUANGA Commr. Secretary to the Govt. of Mizoram Taxation Department