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<h1>Mizoram amends GST rules to clarify municipal services under Article 243W are not goods or services.</h1> The Government of Mizoram has amended Notification No. 14/2017-State Tax (Rate) to clarify that services related to functions entrusted to municipalities under Article 243W of the Constitution are neither considered a supply of goods nor services. This amendment, made under the Mizoram Goods and Services Tax Act, 2017, adds the terms 'or Union territory' and 'or to a Municipality under article 243W of the Constitution' to the original notification. These changes are effective from July 27, 2018, as per the notification issued by the Taxation Department.