Amendment in the Notification No.1/2017-State Tax (Rate), dated the 7th July, 2017 - "Mineral or chemical fertilisers".

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..... Aizawl, the 5thSept., 2017 No. J. 21011/1/2017-TAX/Vol-II/Pt-II(v), the 5th September, 2017. In exercise of the powers conferred by sub-section (1) 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 amendment in the notification of the Government of Mizoram, in Taxa .....

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..... ning two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg; other than those which are clearly not to be used as fertilizers ; (ii) in Schedule II - 6% serial numbers 66, 67, 68 and 69 and the entries relating thereto shall be omitted. .....

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