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

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..... In exercise of the powers conferred by sub-section (1) of section 11 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 further amendments in the notification of the Government of Mizoram, Taxation Department, Notification No. .....

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..... cal authority against consideration received from Central Government, State Government, Union territory or local authority, in the form of grants. Nil Nil ; (c) after serial number 21 and the entries relating thereto, the following serial number and entries shall be inserted namely: - (1) (2) (3) .....

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..... er any law including association of persons; (f) any casual taxable person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act. Nil Nil ; (d) after serial number 23 and the entries relating thereto, the follo .....

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..... orporations or Undertakings or by any other entity having 50 per cent. or more ownership of Central Government, State Government, Union territory to theindustrial units or the developers in any industrial or financial business area. ; (ii) in paragraph 2, for clause (zf),the following shall be substituted, namely: - (zf) Governmental Authority means an authority or a board or any other bo .....

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