Seeks to amend Notification No. 12/2017- State Tax (Rate), dated the 7thJuly, 2017

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....ferred 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, No.12/2017- State Tax (Rate), dated the 7thJuly, 2017, published i....

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....axable supply of goods or services. Nil Nil";   (b) after serial number 27 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -             (1) (2) (3) (4) (5) "27A Heading 9971 Services provided by a banking company to Basic Saving Bank Deposit (BS....

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.... rehabilitation, therapy or counselling and such other activity as covered by the said Act at medical establishments, educational institutions, rehabilitation centers established by Central Government, State Government or Union territory or an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961). Nil Nil"; (ii) in paragraph 2, after clause (za), the following clau....