Amendment in the notification of the Government of Mizoram, in Taxation Department, No.1/2017- State Tax (Rate), dated the 7th July, 2017, - Seeks to reduce SGST rate on specified parts of tractors from 14% to 9 % - J.21011/1/2017-TAX/Vol-II/Pt-II(iv) - 19/2017-State Tax (Rate) - Mizoram SGST
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SGST rate reduction on specified tractor parts lowers state tax rate and adds those parts to the notified list. Amendment reduces the State Goods and Services Tax rate on specified tractor parts to 9% by inserting serial entries 452A-452O in Schedule III, listing HS codes and descriptions for tyres, tubes, agricultural diesel engines exceeding 250 cc for tractors, hydraulic pumps, bumpers, brake assemblies, gear boxes, transaxles, road wheels and accessories, radiator and cooling systems, silencers, clutch assemblies, steering parts, hydraulic parts, and body parts; the change is effective from publication in the Official Gazette.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
SGST rate reduction on specified tractor parts lowers state tax rate and adds those parts to the notified list.
Amendment reduces the State Goods and Services Tax rate on specified tractor parts to 9% by inserting serial entries 452A-452O in Schedule III, listing HS codes and descriptions for tyres, tubes, agricultural diesel engines exceeding 250 cc for tractors, hydraulic pumps, bumpers, brake assemblies, gear boxes, transaxles, road wheels and accessories, radiator and cooling systems, silencers, clutch assemblies, steering parts, hydraulic parts, and body parts; the change is effective from publication in the Official Gazette.
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