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of <h1>Mizoram Amends GST Notification: Terms Omitted, New Rules for E-Commerce Services u/s 9(5) Effective January 2022.</h1> The Government of Mizoram has issued an amendment to Notification No. 12/2017-State Tax (Rate) under the Mizoram Goods and Services Tax Act, 2017. Effective January 1, 2022, the amendment omits the terms 'or a Governmental authority or a Government Entity' from the description of services in serial numbers 3 and 3A. Additionally, it specifies that certain provisions in serial numbers 15 and 17 do not apply to services supplied through an electronic commerce operator, as notified under Section 9(5) of the Act. This amendment aims to refine the applicability of the state tax rates on specified services.
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