Amendment in Notification No. 11/2017-State Tax (Rate), dated the 11th July, 2017 - 5/2025-State Tax (Rate)

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<h1>Mizoram Amends GST Notification: Clause Changes and New Annexures for Hotel Accommodation Services Effective April 2025</h1> The Government of Mizoram has amended Notification No. 11/2017-State Tax (Rate) under the Mizoram Goods and Services Tax Act, 2017. Effective from April 1, 2025, changes include the omission of clause (xxxv) and the substitution of clause (xxxvi) defining 'specified premises' for hotel accommodation services. The amendment introduces Annexures VII, VIII, and IX, detailing procedures for declaring premises as 'specified' or 'not specified' for GST purposes. Registered persons and applicants must file declarations with GST authorities within specified timeframes to comply with these new requirements.

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