Amendment in Notification No. 17/2023-State Tax (Rate) dated 03-11-2023 - 17/2023-State Tax (Rate) - Mizoram SGST

No.J.21011/7/2023-TAX GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 17/2023-State Tax(Rate) Aizawl, the 3rd November, 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 7 th July, 2017, published in the Mizoram Gazette Extraordinary, vide Vol-XLVI, Issue No. 316 dated the 11 th July, 2017, namely:- In the said notification, - (A) in Schedule I 2.5%, - (i) after S. No. 92 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) 92A 1703 Molasses ; (ii) after S. No. 96 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) 96A 1901 Food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled ; (B) in Schedule III 9%, (i) against S. No. 13, in column (3), for the words and figures of heading 1905 , the words and figures of heading 1905; food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled shall be substituted; (ii) after S. No. 25 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) 25A 2207 10 12 Spirits for industrial use ; (C) in Schedule IV 14%, S. No. 1 and the entries relating thereto shall be omitted. 2. This notification shall come into force with effect from the 20th day of October, 2023. Sd/- C. LALZHANGOA Secretary to the Govt. of Mizoram Taxation Department