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of <h1>Mizoram Amends State Tax Notification: Expands GST to Include Motor Vehicles, Omni Buses, and Restaurants, Effective 2022.</h1> The Government of Mizoram has amended Notification No. 17/2017-State Tax (Rate), effective January 1, 2022. The amendment broadens the scope of the notification to include motor vehicles, omni buses, and restaurant services, excluding those in specified premises, under the State Goods and Services Tax Act, 2017. The definition of 'motor vehicle' is expanded to align with the Motor Vehicle Act, 1988. 'Specified premises' are defined as those offering hotel accommodation with tariffs exceeding 7,500 rupees per unit per day. These changes are made under the authority of the Governor of Mizoram on the Council's recommendation.
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