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of <h1>Mizoram Amends GST Notification: New 2.5% Tax on Ship Repair Services, Updates Developer-Promoter Agreement Rules.</h1> The Government of Mizoram has issued Notification No. 2/2021-State Tax (Rate) to amend Notification No. 11/2017-State Tax (Rate) from July 7, 2017. This amendment, effective June 2, 2021, introduces changes to certain conditions and entries in the original notification. Specifically, it modifies provisions related to developer-promoter agreements and adds a new item regarding maintenance, repair, or overhaul services for ships and vessels, subject to a 2.5% tax rate. These changes are made under various sections of the Mizoram Goods and Services Tax Act, 2017, following recommendations from the Council.
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