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No.J.21011/2/2019(d)-TAX

GOVERNMENT OF MIZORAM

TAXATION DEPARTMENT

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

No. 17/2019-State Tax (Rate)

Dated Aizawl the 5 Nov., 2019

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 amendments in the notification of the Government of Mizoram, Taxation Department, No.26/2018-State Tax (Rate), dated the 18 January, 2019, namely:-

In the said notification, –

  1. for the word “gold”, wherever it occurs, the words and symbols, “gold, silver or platinum”, shall be substituted;
  2. in the opening paragraph, for the words and figures, “heading 7108”, the word and figures, “Chapter 71”, shall be substituted;
  3. in the Explanation, for clause (d), the following clause shall be substituted, namely: —. “(d) “Chapter ” means heading as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).”;

2. This notification shall come into force on the 1 October, 2019.

Sd/-VANLAL CHHUANGA

Commr. & Secretary to the Govt. of Mizoram,

Taxation Department.

Memo No.J.21011/2/2019(d)-TAX : Dated Aizawl, the 5 Nov., 2019

Copy to : –

  1. P.S. to Governor, Mizoram.
  2. P.S. to Chief Minister, Mizoram.
  3. All P.S. to Speaker/Deputy Speaker/Minister/Minister of State, Mizoram.
  4. Sr. P.P.S. to Chief Secretary, Government of Mizoram.
  5. All Administrative Departments, Government of Mizoram.
  6. All Heads of Department, Government of Mizoram.
  7. Commissioner of State Tax, Mizoram.

  1. Controller, Printing & Stationeries with 6(six) spare copies for publication in the Mizoram Gazette Extra Ordinary.
  2. Addl. Commissioner of State Tax, Mizoram.
  3. All Joint Commissioner of State Tax, Mizoram.
  4. All Deputy Commissioner of State Tax, Mizoram.
  5. Guard file

( C. LALTANPUIA )

Under Secretary to the Govt. of Mizoram,

Taxation Department.

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