Amendment in Notification No. 49/2023-State Tax, dated the 24th November, 2023

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....ferred by sub-section (5) of section 15 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 amendment in the notification of Taxation Department No. 49/2023-State Tax, dated the 24th November, 2023 issued vide No.J.21011/7/2023-TAX, namely: - In the said notification, after clause (iii), the foll....

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..... 2404 11 00 Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion 6. 2404 19 00 Products containing tobacco or nicotine substitutes and intended for inhalation without combustion Explanation. - For the purposes of this clause, - (a)."retail sale price" means the maximum price declared on goods at which such goods in pa....

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....rposes of valuation of the specified goods intended to be sold in the area to which the retail sale price relates. (e). "tariff item", "heading", "sub-heading" and "Chapter" shall mean respectively a tariff item, heading, sub-heading, and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); (f). the rules for the interpretation of the First Sch....