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    <title>Seeks to Amend Notification No. 11/2017- State Tax (Rate), dated the 7th July, 2017</title>
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    <description>Amends the Mizoram State Tax (Rate) notification to expand concessional treatment for specified housing construction under Housing for All (Urban), to add exemptions for certain NGO-owned mid-day meal buildings, and to revise multiple tariff entries for works contracts, composite supplies and sectoral services. Key conditions include concessional supply by sub-contractors to main contractors for government procurements, provisos disallowing input tax credit on goods and services where specified, and a deemed valuation rule treating the land component as one third of the total amount charged in composite supplies involving transfer or lease of land.</description>
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      <description>Amends the Mizoram State Tax (Rate) notification to expand concessional treatment for specified housing construction under Housing for All (Urban), to add exemptions for certain NGO-owned mid-day meal buildings, and to revise multiple tariff entries for works contracts, composite supplies and sectoral services. Key conditions include concessional supply by sub-contractors to main contractors for government procurements, provisos disallowing input tax credit on goods and services where specified, and a deemed valuation rule treating the land component as one third of the total amount charged in composite supplies involving transfer or lease of land.</description>
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