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of <h1>Mizoram Amends GST Notification: Clarifies Residential Rental Services Rules, Omits S. No. 23A Effective January 2023.</h1> The Government of Mizoram has amended Notification No. 12/2017-State Tax (Rate) dated 7th July 2017, under the Mizoram Goods and Services Tax Act, 2017. Effective from 1st January 2023, the amendment introduces an explanation for services involving the renting of residential dwellings to registered individuals who are proprietors using the dwelling for personal residence, not for business purposes. Additionally, S. No. 23A and its related entries have been omitted. This amendment was published in the Mizoram Gazette and follows recommendations by the Council to serve the public interest.
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