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of <h1>Mizoram Amends State Tax Notification: Changes Service Descriptions, Removes Conditions Effective January 2022, Under GST Act 2017.</h1> The Government of Mizoram has issued Notification No. 22/2021 to amend Notification No. 11/2017-State Tax (Rate) and supersede Notification No. 15/2021-State Tax (Rate). Effective from January 1, 2022, the amendments modify the description of services in the notification's table. Specifically, references to 'Union territory, a local authority, a Governmental Authority or a Government Entity' are changed to 'Union territory or a local authority' in certain items. Additionally, conditions associated with specific items are omitted. This action is taken under the Mizoram Goods and Services Tax Act, 2017, in the public interest based on the Council's recommendations.
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