State tax rate amendment adds corduroy fabrics under tariff heading to the notification, altering taxable classification. Pursuant to the proviso to sub section (3) of section 54 of the Mizoram Goods and Services Tax Act, 2017, Notification No.5/2017 State Tax (Rate) is amended by inserting, after serial number 6, a new entry designating corduroy fabrics under the relevant tariff classification, thereby including corduroy fabrics in the rate table of the notification.