9911796707
TMI BlogAmendment in Notification No. 11/2017- State Tax (Rate), dated the 7th July, 2017, read with No.24/2017-State Tax (Rate), dated 3rd October 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... ouncil, and on being satisfied that it is necessary in the public interest to do so, hereby makes the following further amendments in the notification of the Government of Mizoram, in Taxation Department No.11/2017- State Tax (Rate), dated the 7th July, 2017, read with No.24/2017-State Tax (Rate), dated 3 rd October 2017, namely:- In the said notification, in the Table, - (i) against serial number 3, in column (3), in item (vi), for the words Services provided , the words Composite supply of works contract as defined in clause (119) of section 2 of the Mizoram Goods and Services Tax Act, 2017, provided shall be substituted; (ii) against serial number 7,- (a) for item (i) in column (3) and the entries relating thereto in colu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owing shall be substituted, namely:- (3) (4) (5) (iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any uni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... even thousand five hundred rupees and above per unit per day or equivalent shall attract State tax @ 2.5% without any input tax credit under item (i) above and shall not be levied at the rate as specified under this entry. ; (iii) against serial number 26, in column (3), in item (i), after sub-item (h), the following shall be inserted, namely: - (i) manufacture of handicraft goods. Explanation. - The expression handicraft goods shall have the same meaning as assigned to it in the notification No.J.21011/1/2017-TAX/Vol-1/Pt-(i), dated the 3 rd October 2017. 2. This notification shall come into force with effect from 15th of November, 2017. Sd/- VANLAL CHHUANGA Commr. Secretary to the Govt. of Mizoram Taxa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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