Amendment in Notification No. 12/2017-State Tax (Rate), dated the 11th July, 2017 - 6/2025-State Tax (Rate) - Mizoram SGST

No.J.21011/2/2023-FEA(TAX) GOVERNMENT OF MIZORAM FINANCE DEPARTMENT NOTIFICATION No. 6/2025-State Tax (Rate) Aizawl, the 5th February, 2025 In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (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 number 12/2017-State Tax (Rate), of the Government of Mizoram, Taxation Department, published in the Mizoram Gazette, Extraordinary, VOL-XLVI, Issue No 327, dated the 11th July, 2017, namely: (i) In the said notification, in the table, - (A) against serial number 25A, in column (3), for the words transmission and distribution wherever occurring, the words transmission or distribution shall be substituted; (B) after serial number 36A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: - (1) (2) (3) (4) (5) 36B Heading 9971 or Heading 9991 Services of insurance provided by the Motor Vehicle Accident Fund, constituted under section 164B of the Motor Vehicles Act, 1988 (59 of 1988), against contributions made by insurers out of the premiums collected for third party insurance of motor vehicles. Nil Nil (C) against serial number 69, in the entry in column (3), after item (e), the following item shall be inserted, namely :- (f) a training partner approved by the National Skill Development Corporation, (ii) in paragraph 2 of the said notification,- (A) item (w) shall be omitted with effect from the 1st day of April, 2025; (B) after item (zj), the following item shall be inserted, namely: - (zja) insurer has the same meaning as assigned to it in sub-section (9) of section 2 of the Insurance Act, 1938 (4 of 1938). . Sd/- VANLALDINA FANAI Finance Commissioner Government of Mizoram