GST notification amendment substitutes fly ash product entries, altering taxable classification and effective retroactively under state GST provisions.
Amendment substitutes the product description in an existing State GST notification to specify Fly ash bricks, Fly ash aggregates and Fly ash blocks as the entries in the relevant table against the first serial number, thereby changing the notified classification of those construction products under the State GST framework; the amendment is issued under the State's GST powers on Council recommendation and is stated to have retrospective effect from an earlier specified date.

GST rate structure amended to add a new levy on specified goods and standardise the term 'pre-packaged and labelled'.
The notification amends state GST schedules to reclassify, add and omit tariff entries across multiple rate Schedules, substitutes the qualifier "pre-packaged and labelled" in numerous Schedule I entries, inserts a new Schedule VII levy applicable to specified tariff headings, revises Schedule II, III and VI descriptions (including additions for ostomy and orthopaedic appliances, leather categories, solar water heaters, E waste and specific machinery), and replaces the Explanation clause to define "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009.

Option to pay tax on GTA services allowed when supplier registers and issues invoice with Annexure III declaration.
The amendment permits the GTA entry to be inapplicable where the supplier is registered under the MPGST Act, has elected to pay tax on GTA services under the forward charge, has issued a tax invoice charging State Tax at applicable rates, and has made the prescribed declaration in Annexure III on that invoice; it also inserts a new taxable entry for renting of residential dwelling to a registered person and adds Annexure III declaration text.

GST exemptions updated to revise covered services, add a tour-operator foreign tourist exemption, and amend postal and healthcare entries.
The notification amends the prior State GST schedule by omitting certain entries and wording, substituting revised descriptions for specific services (including air travel routes and storage/warehousing of selected agricultural produce), inserting Department of Posts entries for low-weight postal items, narrowing residential exemptions where rented to registered persons, confining certain training/coaching exemptions, and introducing a structured tour-operator exemption for services supplied to foreign tourists with proportional allocation rules and examples; a health-care room proviso and the effective commencement are also specified.

Notification amendment adds multiple edible oil and fuel commodity entries and renumbers serials, effective with retrospective operation.
The State Government, exercising powers under the proviso to sub section (3) of the relevant GST provision, amends the prior departmental notification by inserting multiple new commodity entries (notably edible oils and certain solid fuels and peat) with tariff headings, renumbering the original Serial No. 1 as 1AA and inserting serials 1A-1O before it; the amendment is made effective retrospectively from the stated operative date and issued on the Council's recommendation.

Pre-packaged and labelled status limits GST exemption scope, amending schedule entries and defining term under Legal Metrology.
The amendment replaces qualifying phrases in multiple Schedule entries with the qualifier "other than pre-packaged and labelled", substitutes specified product entries, omits certain serial numbers and deletes the word "purified" in one entry; it defines "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009 declaration requirements and is deemed effective from 18th July 2022.

GST rate amendment: specified table entry's tax rate substituted, change effective from July 2022.
The State Government substitutes the entry in column (4) against S. No. 1 of Notification No. F A 3-34-2017-1-V (67) with the rate 6%. The amendment is made under powers conferred by sub section (1) of Section 11 of the Madhya Pradesh Goods and Services Tax Act, 2017, on Council recommendation, and is deemed effective from 18 July 2022.

Goods Transport Agency option: mechanism for annual election to pay GST under forward charge with year-long irrevocability.
The notification amends GST entries to reclassify and adjust tax treatment of passenger and goods transport services, adds ropeway transport and certain renting and supporting transport services, and restricts input tax credit for specified entries. It creates an annual option for Goods Transport Agencies to elect forward-charge payment of GST via Annexure V, makes that option irrevocable for the year and links credit denial where the GTA pays tax at the concessional rate. Clinical establishment room charges above a per-day threshold and biomedical waste treatment services are newly covered, and several definitions are added. The amendment is effective from the stated July commencement date.

State tax rate amendment inserts specified edible oils and solid fuels into the taxable schedule, effective mid July.
Amendment substitutes the reference to serial numbers 1 with serial numbers 1AA, re numbers S. No. 1 as S. No. 1AA and inserts new serial entries listing specified tariff headings and descriptions for various edible vegetable oils and preparations, and for coal, lignite and peat; the amendment takes effect on the 18th day of July, 2022.

State tax rate amendment changes the listed table entry for the specified supply, taking effect in mid July.
The Governor, on the Council's recommendation and under sub section (1) of section 11 of the Mizoram Goods and Services Tax Act, 2017, amends Notification No. 3/2017 by substituting the entry in column (4) against S. No. 1 in the TABLE with 6%; the notification comes into force on 18 July 2022.

Pre-packaged and labelled classification clarified, tying GST rate treatment to compliance with legal metrology labelling requirements.
The notification amends the Schedule to the Mizoram State Tax (Rate) by substituting the phrase "other than pre-packaged and labelled" for prior wording in multiple Schedule entries, omitting certain serial entries, and replacing the Explanation clause to define "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009, thereby conditioning eligibility in those Schedule items on compliance with legal metrology packaging and labelling declarations.

GST rate amendment introduces a new nominal slab and revises schedules to focus on 'pre-packaged and labelled' goods.
The notification amends the Mizoram SGST rate schedule by adding an additional nominal rate category, inserting Schedule VII, and revising multiple tariff entries across Schedules I, II, III and VI. Many entries are modified to require goods to be "pre-packaged and labelled", new items (including food products, medical and orthopaedic appliances, certain leather and paper goods, solar water heaters, pumps, e waste and parts) are inserted, and various entries are omitted or renumbered. The Explanation is revised to define "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009, and an effective commencement date for the amendments is specified.

SGST notification amendment: forward charge option for goods transport agents clarified, renting to registered persons taxed, declaration required.
Amendment revises the State Tax (Rate) notification to require that the entry excluding certain suppliers applies only where the supplier is registered under the SGST Act, has opted to pay tax on GTA services under forward charge, and has issued a tax invoice charging State Tax with the prescribed Annexure III declaration; it also inserts a new entry taxing renting of residential dwelling to a registered person and adds Annexure III to prescribe the invoice declaration evidencing the forward charge option.

Service rate amendments adjust taxable scope for specified services and revise exemptions and inclusions under Mizoram SGST.
Amendments revise the Mizoram GST rate notification by omitting, substituting and inserting entries in the table of taxable and exempt services, removing specific references to certain postal, insurance and agency services, altering residential rental and air travel descriptions, specifying storage/warehousing coverage for cereals, pulses, fruits and vegetables, adding Department of Posts ordinary post services as exempt, redefining training/coaching exemptions, and introducing a detailed tour operator service exemption for services performed partly outside India with a proportionate or fifty percent ceiling.

GTA option to pay GST on services changes input tax credit and filing requirements, with annexure form required
The notification amends the GST rate table to reclassify various transport and health services, prescribes concessional rates for specified ropeway and GTA-related services conditioned on non claim of input tax credit, inserts a new taxable entry for certain clinical establishment room charges with no input tax credit, adds definitions for print media, clinical establishment, health care services and goods transport agency, and introduces Annexure V as the form by which a GTA exercises the option to pay GST under forward charge for a financial year.

GST notification amendment updates specified goods to include fly ash bricks, fly ash aggregates and fly ash blocks.
The state GST notification amends an existing table entry by substituting the column entry with the explicit listing: fly ash bricks; fly ash aggregates; fly ash blocks, effected under the proviso to sub section (1) of the Goods and Services Tax Act and issued by the Taxation Department with a specified commencement date.

GST notification amendment updates listed goods to specify fly ash bricks, aggregates and blocks, via state taxation order.
The Governor, on council recommendation and under state tax statutory powers, amends an earlier notification by substituting the table entry at serial number four to read Fly ash bricks; Fly ash aggregates; Fly ash blocks, and sets a government-designated commencement date for the notification.

Rescission of notification under section 11: previous state GST rate notification rescinded, effective from the stated date.
Rescission of a prior State GST rate notification under the exercise of powers conferred by section 11 of the Mizoram Goods and Services Tax Act, 2017; the Government, on the Council's recommendations, rescinds Notification No. 45/2017-State Tax (Rate) subject to a savings clause preserving actions or omissions done before rescission, with the rescission taking effect from the specified operative date.

Amendment to SGST notification: substitution of taxable goods list to include specific fly ash construction products.
Exercising powers under sub section (1) of section 11 and sub section (1) of section 16 of the Mizoram Goods and Services Tax Act, 2017, the Taxation Department substitutes in the Table against Sl. No. 1, column (3) the entry with the products Fly ash bricks; Fly ash aggregates; Fly ash blocks, and states the amendment is effective from the operative date specified in the notification.

PAN application via FiLLiP enables PAN allotment for newly incorporated LLPs through MCA transmission to tax authorities.
Newly incorporated Limited Liability Partnerships may apply for PAN through the Simplified Proforma (Form: FiLLiP). Applications must be filed in FiLLiP using the applicant's Digital Signature. After generation of the LLP Identification Number (LLPIN), the Ministry of Corporate Affairs will forward the data in Form 49A to the Income-tax Authority under its digital signature (Class 2/Class 3). The prescribed exchange format is XML.