Seeks to amendment in Notification No. 13/2017- State Tax (Rate), dated the 7thJuly, 2017

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....s conferred by sub-section (3) of section 9 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Mizoram, No.13/2017- State Tax (Rate), dated the 7thJuly, 2017, published in the Mizoram Gazette, Extraordinary, VOL-XVLI, Issue No 328 dated th....

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....on 51 and not for making a taxable supply of goods or services."; (b)after serial number 11 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: - (1) (2) (3) (4) "12. Services provided by business facilitator (BF)to a banking company Business facilitator (BF) A banking company, located in the taxable territory 13. S....

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....on paying tax under section 10 of the said Act. Any person other than a body corporate A registered person, located in the taxable territory."; (ii) in the Explanation, after clause (g), the following clause shall be inserted, namely:- "(h) provisions of this notification, in so far as they apply to the Central Government and State Governments, shall also apply to the Pa....