Amendment in Notification No. 5/2017-State Tax (Rate), dated the 7th July, 2017 - 20/2023-State Tax (Rate) - Mizoram SGST

No.J.21011/7/2023-TAX GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 20/2023-State Tax (Rate) Aizawl, the 3rd November, 2023 In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 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. 5/2017-State Tax (Rate), dated the 7th July, 2017, published in the Mizoram Gazette, Extraordinary, vide VOL-XLVI, Issue No. 320, dated the 11th July, 2017, namely :- In the said notification, in the TABLE, after S. No. 6A and the entries relating thereto, following S.No. and the entries shall be inserted, namely:- (1) (2) (3) 6AA. 5605 Imitation zari thread or yarn made out of Metallised polyester film /plastic film; Explanation: This entry shall apply for refund of input tax credit only on polyester film /plastic film ; 2. This notification shall come into force with effect from the 20th day of October, 2023. Sd/-LALZAHNGOA Secretary to the Govt. of Mizoram Taxation Department