Amendment in Notification No. 11/2017- State Tax (Rate), dated the 7thJuly, 2017

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....so to do, hereby makes the following further amendments in the notification of the Government of Mizoram, Taxation Department, Notification No.11/2017- State Tax (Rate), dated the 7^thJuly, 2017, namely:- In the said notification,  (i) in the Table, -  (a) against serial number 3, -  A. in item (iii), in column (3), for the words "Government, a local authority or a Governmental authority", the words "Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity" shall be substituted; B. in item (vi), in column (3), for the words "a local authority or a Governmental authority" the words "a local authority, a Governmental Authority or a Gover....

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....in the offshore area beyond 12 nautical miles from the nearest point of the appropriate base line. 6 - (ix) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii)and (viii) above. 9 -"; (b) against serial number 8, for item (ii), in column (5), for the word "or" the word "and" shall be substituted. (c) against serial number 8, for item (vi), in columns (3), (4) and (5)and the entries relating thereto, the following shall be substituted, namely: - (3) (4) (5) "(vi) Transport of passengers by any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient 2.5 Provided that credit of input tax charged on goods and....

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....has not been taken. [Please refer to Explanation no. (iv)]   or 6 -"; (f) against serial number 15, for item (v), in columns (3), (4) and (5)and the entries relating thereto, the following shall be substituted, namely: - (3) (4) (5) "(v) Leasing of motor vehicles purchased and leased prior to 1^st July 2017;   65 per cent.of the rate of state tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1^st  July, 2020. - (vi) Financial and related services other than (i), (ii), (iii), (iv), and (v) above. 9 -"; (g) against serial number 17, for item (vi) in column (3) and the entries relating t....

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....t dog and cat food put up for retail sale falling under tariff item 23091000 of the said Chapter; (h) manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);"; (iv) after item (i), in columns (3), (4) and (5)and the entries relating thereto, the following shall be inserted, namely: - (3) (4) (5) "(ia)Services by way of job work in relation to- (a) manufacture of umbrella; (b) printing of all goods falling under Chapter 48 or 49, which attract MGST @ 6per cent. 6 -"; (v) in item (ii), after sub-item (b), the following sub-item shall be inserted, namely: - "(c) printing of all goods falling under Chapter 48 or 4....