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of <h1>Mizoram Amends GST: New Tax Rates for Food Services, Handicrafts & Works Contracts Effective November 15, 2017.</h1> The Government of Mizoram has amended Notification No. 11/2017-State Tax (Rate) dated 7th July 2017, under the Mizoram Goods and Services Tax Act, 2017. Key changes include redefining 'Composite supply of works contract' under serial number 3, and revising tax rates and conditions for food and beverage services in various premises. For services provided by restaurants, a 2.5% State tax is imposed without input tax credit, except in certain high-tariff accommodations. Additionally, the manufacture of handicraft goods is now included under serial number 26. These amendments are effective from 15th November 2017.
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