Seeks to amend Notification No. 1/2017-State Tax (Rate), dated the 7th July, 2017 - 12/2022-State Tax (Rate) - Mizoram SGST

No. J.21011/7/2022-TAX GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 12/2022-State Tax (Rate) Aizawl, the 16th January, 2023 In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (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, hereby makes the following further amendments in the notification of the Government of Mizoram, Taxation Department, No.1/2017-State Tax (Rate), dated the 7th July, 2017, published in the Mizoram Gazette, Extraordinary, VOL- XLVI, Issue No. 316, dated the 11th July, 2017, namely:- In the said notification, - (A) in Schedule I 2.5%, - (i) against S. No. 102A, in column (3), for the entry, the following entry shall be substituted, namely: - Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol) ; (ii) against S. No. 103A, in column (3), for the entry, the following entry shall be substituted, namely: - Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants [other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, husk of pulses including chilka, concentrates including chuni or churi, khanda, wheat bran, de-oiled cake] ; (B) in Schedule II 6%, - (i) against S. No. 48, in column (3), for the entry, the following entry shall be substituted, namely: - Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice] ; (ii) against S. No. 180, in column (3), for the entry, the following entry shall be substituted, namely: - Mathematical boxes, geometry boxes and colour boxes ; (C) in Schedule III 9%, against S. No. 25, in column (3), for the entry, the following entry shall be substituted, namely: - Ethyl alcohol and other spirits, denatured, of any strength [other than ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol)] . 2. This notification shall come into force with effect from the 1st day of January, 2023. Sd/-VANLAL CHHUANGA Principal Secretary to the Govt. of Mizoram Taxation Department Note: - The principal notification No.1/2017-State Tax (Rate), dated the 7th July, 2017 was published in the Mizoram Gazette, VOL- XLVI, Issue No. 316, dated the 11th July, 2017 and was last amended by notification No. 06/2022 State Tax (Rate), dated the 26th July, 2022, issued vide file number No.J.21011/7/2021-TAX/Loose.