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of <h1>Mizoram Amends GST Notification for Motor Vehicle Rental Services to Corporates, Effective February 5, 2020.</h1> The Government of Mizoram has amended Notification No. 13/2017-State Tax (Rate) under the Mizoram Goods and Services Tax Act, 2017. The amendment, effective from February 5, 2020, modifies the provisions related to services involving the renting of motor vehicles designed for passenger transport, where fuel costs are included in the charge. Specifically, it addresses services provided to a body corporate by any person, excluding body corporates, who does not issue an invoice with a central tax rate of 6%. This amendment was made on the recommendation of the Council and is documented in Notification No. 29/2019-State Tax (Rate).
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