Amendment in Notification No. 12/2017-State Tax (Rate), dated the 7th July, 2017 - 13/2023-State Tax (Rate) - Mizoram SGST

No.J.21011/7/2023-TAX GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 13/2023-State Tax(Rate) Aizawl, the 3rd November, 2023 In exercise of the powers conferred by sub-sections (3) and (4) of section 9, subsection (1) of section 11, sub-section (5) of section 15 and section 148 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 amendment further to amend the notification of the Government of Mizoram, Taxation Department, No.12/2017-State Tax (Rate), dated the 7th July, 2017, published in the Mizoram Gazette, Extraordinary, vide VOLXLVI, Issue No. 327 dated the 11th July, 2017, namely: In the said notification, in the Table, - (1.) after serial number 3A and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) 3B Chapter 99 Services provided to a Governmental Authority by way of - (a) water supply; (b) public health; (c) sanitation conservancy; (d) solid waste management; and (e) slum improvement and upgradation Ni Nil ; (2.) against serial number 6, in column (3),in item (a), after the words Department of Posts , the words and brackets and the Ministry of Railways (Indian Railways) shall be inserted; (3.) against serial number 7, in column (3), in the Explanation, in item (a), in subitem(i), after the words Department of Posts , the words and brackets and the Ministry of Railways (Indian Railways) shall be inserted; (4.) against serial number 8, in column (3)in the proviso, in item (i), after the words Department of Posts , the words and brackets and the Ministry of Railways (Indian Railways) shall be inserted; (5.) against serial number 9,in column (3), in the first proviso, in item (i), after the words Department of Posts , the words and brackets and the Ministry of Railways (Indian Railways) shall be inserted; 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