Amendment in Notification No. 26/2018-State Tax (Rate), dated the 18th January, 2019 - 10/2023-State Tax (Rate) - Mizoram SGST

No. J.21011/7/2022-TAX GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 10/2023-State Tax (Rate) Aizawl, the 4th August, 2023 In exercise of the powers conferred by sub-section (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, on being satisfied that it is necessary in public interest so to do, hereby makes the following amendments in the notification of the Government of Mizoram, Taxation Department, No. 26/2018-State Tax (Rate), dated the 18th January, 2019, issued vide No.J.21011/3/2019(3)-TAX, dated 18th January, 2019 namely: - In the said notification, - (A) in the opening paragraph, for the phrase paragraph 4.41 , the phrase paragraph 4.40 , shall be substituted; (B)in the Explanation, - (i) for clause (a), the following clause shall be substituted, namely: (a) Foreign Trade Policy means the Foreign Trade Policy, 2023, notified by the Government of India in the Ministry of Commerce and Industry vide notification No. 1/2023 dated the 31st March, 2023, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-Section (ii) vide S.O. 1565 (E). dated the 31st March, 2023; (ii) for clause (b), the following clause shall be substituted, namely: (b) Handbook of Procedures means the Handbook of Procedure, notified by the Government of India in the Ministry of Commerce and Industry vide Public Notice No. 01/2023 dated the 1st April, 2023, Extraordinary, Part-I, Section 1 vide F. No. 01/75/171/00016/AM-23/FTP Cell dated the 1st April, 2023; 2. This notification shall come into force on the 27th July, 2023. Sd/- VANLAL CHHUANGA Principal Secretary to the Govt. of Mizoram Taxation Department