Amendment in Notification No. 2/2017-State Tax (Rate), dated the 7th July, 2017 - 19/2021 – State Tax (Rate) - Mizoram SGST

No.J.21011/7/2021-TAX GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 19/2021 State Tax (Rate) Aizawl, the 17th January, 2022 In exercise of the powers conferred by sub-sections (1) of section 11 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, Taxation Department No. 2/2017-State Tax (Rate), dated the 7thJuly, 2017, published in the Mizoram Gazette, Extraordinary, VOLXLVI,issue number 317 dated the 11th July, 2017, namely :- In the said notification, in the Schedule, - (i) against S. No. 22, for the entry in column (2), the entry 0303, 0304, 0305, 0306, 0307, 0308, 0309 shall be substituted; (ii) against S. No. 43B, in column (3), for the entry, the entry Vegetables provisionally preserved, but unsuitable in that state for immediate consumption shall be substituted; (iii) against S. No. 49, in column (3), for the entry, the entry Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, Pine nuts, fresh, whether or not shelled or peeled shall be substituted; (iv) after S. No. 97 and entries relating thereto, the following S. No. and entries shall be inserted, namely: - 97A 2009 89 90 Tender coconut water other than those put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE I] ; (v) S. No. 101 and the entries relating thereto shall be omitted; (vi) against S. No. 141, for the entry in column (2), the entry 8807 shall be substituted; 2. This notification shall come into force on the 1 st day of January, 2022 Sd/-VANLAL CHHUANGA Commr. Secretary to the Govt. of Mizoram Taxation Department