Amendment in Notification No. 17/2017- State Tax (Rate), dated the 7th July, 2017 - 16/2023-State Tax (Rate) - Mizoram SGST

No. J.21011/7/2023-TAX GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 16/2023-State Tax (Rate) Aizawl, the 3rd November, 2023 In exercise of the powers conferred by sub-section (5) of section 9 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.17/2017- State Tax (Rate), dated the 7th July, 2017, published in the Mizoram Gazette, Extraordinary, vide VOLXLVI, Issue No. 332 dated the 11th July, 2017, namely:- In the said notification, (i.) in clause (i), for the words omnibus or any other motor vehicle , the words or any other motor vehicle except omnibus shall be substituted; (ii.) after clause (i), the following clause shall be inserted, namely:- (ia) services by way of transportation of passengers by an omnibus except where the person supplying such service through electronic commerce operator is a company. ; (iii.) in the Explanation, after item (c), the following item shall be inserted, namely, - (d) Company has the same meaning as assigned to it in clause (20) of section 2 of the Companies Act, 2013(18 of 2013). . 2. This notification shall come into force with effect from the 20th day of October, 2023. Sd/- C. LALZAHNGOA Secretary to the Govt. of Mizoram Taxation Department