94-42-2017 Rate

“21

0304,

1. ,
2. ,

All goods, fresh or chilled

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No.J.21011/1/2017-TAX/Vol-III/Part(i)

GOVERNMENT OF MIZORAM

TAXATION DEPARTMENT

N O T I F I C A T I O N

No. 42/2017-State Tax (Rate)

Dated Aizawl, the 17 Nov.,2017

In exercise of the powers conferred by sub-section (1) of section 11 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 in Taxation Department,

No.2/2017-State Tax (Rate), dated the 7 In the said notification, –

(1) in the Schedule,

July, 2017, namely:-

(i) for S. Nos. 8 and 9 and the entries relating thereto, the following shall be substituted, namely: –

1. S. Nos. 10,11,12,13,14,15,16,17 and the entries thereof shall be omitted;
2. for S. Nos. 21 and 22 and the entries relating thereto, the following shall be substituted, namely: –

Vegetables (uncooked or cooked by steaming or boiling in water), frozen, other than those put up in unit container and, –

1. bearing a registered brand name; or
2. bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I]” ;

0710

“43A

those put up in unit container and, –

1. bearing a registered brand name; or
2. bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions
3. ,
4. ,
5. ,
6. ,

22 0303,

All goods [other than fresh or chilled] and other than

as in the ANNEXURE I ]” ;

1. S. Nos. 23,24 and the entries thereof shall be omitted;
2. after S. No. 30 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

(vi) after S. No. 43 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

(vii) in S. No. 46, in column (3), for the words “fresh or chilled” the words “fresh or chilled, dried” shall be substituted;

10 Hop cones, neither ground nor powdered nor in the

form of pellets” ;

1210

00

“87A

“93A

1404 90

60

coconut shell, unworked”;

“78A

1106

10

(viii) after S. No. 46 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –

1. in S. No. 77, in the entry in column(3),for the words “Flour of potatoes” the words “Flour, powder, flakes, granules or pellets of potatoes”, shall be substituted;
2. after S. No. 78 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

10 Guar meal” ;

(xi) after S. No. 87 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

(xii) after S. No. 93 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

1. in S. No. 94, for the entry in column 3, the entry “Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar”shall be substituted;
2. in S. No. 103, for the entry in column (3), the entry “Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water”, shall be substituted;
3. after S. No. 103 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

“103A 26 Uranium Ore Concentrate”;

(xvi) after S. No. 136 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

“136A 7113 Bangles of lac/ shellac”;

(2) in the Explanation, in clause (ii), for sub-clause (b), the following sub-clause shall be substituted, namely: –

(b) The phrase “registered brand name” means, –

1. a brand registered as on or after the 15th May 2017 under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered;
2. a brand registered as on or after the 15th May2017 under the Copyright Act, 1957(14 of 1957);
3. a brand registered as on or after the 15th May2017 under any law for the time being in force in any other country.”.

2. This notification shall come into force with effect from the 15 2017.

th

day of November,

Sd/-VANLAL CHHUANGA

Commr. & Secretary to the Govt. of Mizoram

Taxation Department