Amendment in Notification No. 12/2017- State Tax (Rate), dated the 7th July, 2017

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....d by sub-section (1) of section 11 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Mizoram, Taxation Department, Notification No.12/2017- State Tax (Rate), dated t....

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....ter serial number 21 and the entries relating thereto, the following serial number and entries shall be inserted namely: - (1) (2) (3) (4) (5) "21A Heading 9965 or Heading 9967 Services provided by a goods transport agencyto an unregistered person, including an unregistered casual taxable person, other than the following recipients, namely: - (a) any factory registered under or governed b....

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....ial number and entriesshall be inserted namely: - (1) (2) (3) (4) (5) "23A Heading 9967 Service by way of access to a road or a bridge on payment of annuity. Nil Nil"; (e) in serial number 41, for the entry in column (3), the following entry shall be substitutednamely: - "Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in resp....