GST rate amendments alter SGST schedule entries and classifications, adding and removing specified goods and supply valuation rules. The notification amends the Mizoram SGST rate schedules by inserting, substituting and omitting specified tariff entries across Schedule I (2.5%), Schedule II (6%), Schedule III (9%) and Schedule IV (14%), including additions for tamarind seeds (not for sowing), biodiesel for blending, renewable energy devices with a valuation explanation, ores and concentrates, waste plastics scrap, certain pharmaceuticals and railway rolling stock parts; made under section 9(1) and section 15(5) of the Mizoram GST Act, effective 1st October 2021.
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GST rate amendments alter SGST schedule entries and classifications, adding and removing specified goods and supply valuation rules.
The notification amends the Mizoram SGST rate schedules by inserting, substituting and omitting specified tariff entries across Schedule I (2.5%), Schedule II (6%), Schedule III (9%) and Schedule IV (14%), including additions for tamarind seeds (not for sowing), biodiesel for blending, renewable energy devices with a valuation explanation, ores and concentrates, waste plastics scrap, certain pharmaceuticals and railway rolling stock parts; made under section 9(1) and section 15(5) of the Mizoram GST Act, effective 1st October 2021.
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