State tax rate notification: Mizoram prescribes tiered rates for intra state supplies of goods under GST framework. Notification prescribes tiered state tax bands for intra State supplies of goods by reference to tariff items and descriptions set out in Schedules I-VI. It applies the interpretation rules and chapter/section notes of the Customs Tariff First Schedule, defines terms such as 'unit container' and 'registered brand name,' and attaches appended lists for specified pharmaceuticals and assistive devices to determine rate applicability.
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State tax rate notification: Mizoram prescribes tiered rates for intra state supplies of goods under GST framework.
Notification prescribes tiered state tax bands for intra State supplies of goods by reference to tariff items and descriptions set out in Schedules I-VI. It applies the interpretation rules and chapter/section notes of the Customs Tariff First Schedule, defines terms such as "unit container" and "registered brand name," and attaches appended lists for specified pharmaceuticals and assistive devices to determine rate applicability.
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