SGST rate change: state notifies increased tax rate for specified schedule entry, effective from the notified date. The Mizoram notification amends the State tax (rate) table by substituting a higher SGST rate for the entry at S. No. 4, issued under section 11(1) of the Mizoram Goods and Services Act, 2017 on Council recommendation, and specifying the date from which the amended rate applies.