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of <h1>Mizoram GST Update: Changes to Notification No. 12/2017; New Tax Exemptions and Definitions Introduced.</h1> The Government of Mizoram has amended Notification No. 12/2017-State Tax (Rate) under the Mizoram Goods and Services Tax Act, 2017. Key changes include modifying the wording in serial number 25A from 'transmission and distribution' to 'transmission or distribution.' A new entry, 36B, is added for services of insurance provided by the Motor Vehicle Accident Fund, with no tax rate. Additionally, a new item (f) has been inserted for training partners approved by the National Skill Development Corporation. Item (w) is omitted effective April 1, 2025, and a definition for 'insurer' is added.
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