Amendment in Notification No. 1/2017-State Tax (Rate), dated the 7th July, 2017 - 03/2023-State Tax (Rate) - Mizoram SGST

No.J.210117/2022-TAX GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 3/2023-State Tax (Rate) Aizawl, the 14th March, 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, vide VOL-XLVI, Issue No.316 dated the 11th July, 2017, namely: - In the said notification, - (i) in Schedule I 2.5%, against S. No. 91A, in column (3), for the entry, the following entry shall be substituted, namely: - Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, prepackaged and labelled; Khandsari Sugar, pre-packaged and labelled; Rab, prepackaged and labelled ; (ii) in Schedule II 6%, after S. No. 186 and entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) 186A 8214 Pencil sharpeners ; (iii) in Schedule III 9%, against S. No. 302A, in column (3), at the end, the brackets and words [other than pencil sharpeners] shall be inserted. 2. This notification shall come into force on the 1st day of March, 2023. VANLAL CHHUANGA Principal Secretary to the Govt. of Mizoram Taxation Department