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    <title>Seeks to Amend Notification No.12/2017- State Tax (Rate), dated the 7th July, 2017</title>
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    <description>The notification amends the Mizoram SGST rate schedule to add &quot;Government Entity&quot; alongside &quot;Governmental Authority&quot;, create a nil-rated composite supply entry for Chapter 99 supplies to government bodies where goods are 25% of value for Panchayat/Municipality functions, insert temporary nil-rating for export transportation by aircraft and vessel (not applicable after 30 September 2018), nil-rate IFSC-based intermediaries providing international financial services in non-INR, extend nil-rating to specified insurance and reinsurance services, include fumigation and RTI information services as nil-rated, expand education-related exemptions to entrance fees and online journals, and revise certain temporal and monetary thresholds.</description>
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