TaxTMI 
TaxTMI 
Seeks to amend Notification No. 1/2017-State Tax (Rate), dated the 7th July, 2017
X X X X Extracts X X X X
X X X X Extracts X X X X
....the 7th July, 2017, published in the Mizoram Gazette, Extraordinary, VOL-XLVI, Issuenumber 316 dated the 11th July, 2017, namely:- In the said notification, - a. in Schedule I - 2.5%, - (i) against S. No. 2, for the entry in column (2), the entry "0303, 0304, 0305, 0306, 0307, 0308, 0309" shall be substituted; (ii) against S. No. 9, for the entry in column (3), the entry "Yoghurt; Cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa" shall be substituted; (iii) against S. No. 14, for the entry in column (3), the entry "Insects and other edible products of anima....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tuted, namely: - "244 8802 or 8806 Other aircraft (for example, helicopters, aeroplanes) except the items covered in Sl. No. 383 in Schedule III, other than for personal use"; (x) against S. No. 245, for the entry in column (2), the entry "8807", and for the entry in column (3), the entry "Parts of goods of heading 8802 or 8806 (except parts of items covered in Sl. No. 383 in Schedule III)", shall be substituted; (xi) against S. No. 258, for the entry in column (2), the entry "9405", shall be substituted; b. in Schedule II - 6%, - (i) against S. No. 15, for the entry in column (3), the entry "Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.....
X X X X Extracts X X X X
X X X X Extracts X X X X
....roducts" shall be substituted; (vi) against S. No. 29, for the entry in column (3), the entry "Other prepared or preserved meat, meat offal, blood or insects" shall be substituted; (vii) against S. No. 41, for the entry in column (3), the entry "Fruit or nut juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter." shall be substituted; (viii) after S. No. 41 and entries relating thereto, the following S. No. and entries shall be inserted, namely: - "41A 2009 89 90 Tender coconut water put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an ac....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ansdermally, containing nicotine and intended to assist tobacco use cessation 26C 2515 12 20, 2515 12 90 Marble and travertine, other than blocks 26D 2516 12 00 Granite, other than blocks 26E 2601 Iron ores and concentrates, including roasted iron pyrites 26F 2602 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight. 26G 2603 Copper ores and concentrates 26H 2604 Nickel ores and concentrates 26I 2605 Cobalt ores and concentrates 26J 2606 Aluminium ores and concentrates 26K 2607 Lead ores and concentrates 26L 2608 Zinc ores and concentrates ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....uted; (viii) against S. No. 320, for the entry in column (2), the entry "8419 [other than 8419 12]", shall be substituted; (ix) against S. No. 330, for the entry in column (3), the entry "Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils", shall be substituted; (x) against S. No. 352, for the entry in column (3), the entry "Machine-Tools (Including Presses) For Working Metal by Forging, Hammering or Die Forging (Excluding Rolling Mills); Machine-Tools (Including Presses, Slitting Lines and Cut-To-Length Lines) For Working Metal b....
X X X X Extracts X X X X
X X X X Extracts X X X X
....No. 392, for the entry in column (3), the entry "Semiconductor Devices (for example, Diodes, Transistors, Semiconductor Based Transducers); Photosensitive Semiconductor devices; Light-Emitting Diodes (LED), whether or not assembled with other Light-Emitting Diodes (LED); Mounted Piezo-Electric crystals", shall be substituted; (xvi) against S. No. 398, for the entry in column (2), the entry "8548 or 8549", shall be substituted; (xvii) against S. No. 411H, for the entry in column (3), the entry "Lasers, other than Laser Diodes; other Optical Appliances and Instruments, not specified or included elsewhere in this Chapter", shall be substituted; (xviii) against S. No. 413A, for the entry in column (3), the entry "Appa....