Seeks to amend Notification No 1/2017-State Tax (Rate), dated the 7th July, 2017 - 11/2023-State Tax (Rate) - Mizoram SGST

No. J.21011/7/2023-TAX GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 11/2023-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 7th July, 2017, published in the Mizoram Gazette, Extraordinary, vide VOL-XLVI, Issue No 316 dated the 11th July, 2017, namely: - In the said notification, (i) in Schedule IV- (a) after S.No. 227 and the entries related thereto, the following S.No. and entries shall be inserted, namely:- (1) (2) (3) 227A Any Chapter Specified actionable claim; Explanation: specified actionable claim as defined in section 2(102A) of the Mizoram GST Act, 2017 means the actionable claim involved in or by way of- (i) betting; (ii) casinos; (iii) gambling; (iv) horse racing; (v) lottery; or (vi) online money gaming; ; (b) S.No. 228 and 229 and the entries relating thereto shall be omitted. (ii) in the Explanation, after clause (iv ), the following clause shall be inserted, namely: (v) The words and expressions used and not defined in this notification but defined in the Mizoram Goods and Service Tax Act, 2017 (6 of 2017), the Integrated Goods and Services Tax Act, 2017 (12 of 2017), and the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), shall have the same meanings as assigned to them in those Acts. 3. This notification shall come into force on the 1st day of October, 2023. Sd/-C. LALZAHNGOA Secretary to the Govt. of Mizoram Taxation Department