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of <h1>Mizoram Amends GST Act: Updates on Tax Rates, Input Tax Credit, and Expanded Taxable Services Under Notification 11/2017.</h1> The Government of Mizoram has issued amendments to Notification No. 11/2017-State Tax (Rate) under the Mizoram Goods and Services Tax Act, 2017. Key changes include redefining terms related to government entities and authorities, updating tax rates for specific services like works contracts, passenger transport, and natural gas transportation, and clarifying input tax credit provisions. The notification also expands the scope of taxable services, including printing and leasing of motor vehicles, and specifies conditions for tax applicability. The amendments aim to align with public interest and ensure compliance with the GST framework.
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