Amendment in Notification No. 15/2017-State Tax (Rate), dated the 7th July, 2017 - 15/2023-State Tax(Rate) - Mizoram SGST

No.J.21011/7/2023-TAX GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 15/2023-State Tax(Rate) Aizawl, the 3rd November, 2023 In exercise of the powers conferred by sub-section (3) of section 54 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of Mizoram, Taxation Department No. 15/2017-State Tax (Rate), dated the 7th July, 2017, published in the Mizoram Gazette, Extraordinary, vide VOL-XLVI, Issue No.330 dated the 11th July, 2017, namely:- In the said notification, in opening paragraph , for the words, brackets, letters and figures specified in sub-item (b) of item 5 of Schedule II of the Mizoram Goods and Services Tax Act , the words, of construction of a complex, building or a part thereof, intended for sale to a buyer, wholly or partly, where the amount charged from the recipient of service includes the value of land or undivided share of land, as the case may be, except where the entire consideration has been received after issuance of completion certificate, where required , by the competent authority or after its first occupation , whichever is earlier , shall be substituted. 2. This notification shall come into force with effect from the 20th October, 2023. Sd/-C. LALZAHNGOA Secretary to the Govt. of Mizoram Taxation Department