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of <h1>Mizoram Amends GST Notification: Clarifies Serial No. 9, Item (vi) for Transport Services Effective January 1, 2019.</h1> The Government of Mizoram issued Notification No. 30/2018-State Tax (Rate) on January 18, 2019, under the Mizoram Goods and Services Tax Act, 2017. This notification amends the earlier Notification No. 11/2017-State Tax (Rate) by inserting an Explanation in the table against serial number 9, item (vi). The new Explanation 2 clarifies that the item does not apply to services other than the transport of goods within India. The existing explanation is renumbered as Explanation 1. This amendment takes effect from January 1, 2019.
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