Seeks to amend Notification No.1\/2017-CGST (Rate).
06\/2018-State Tax (Rate) Dated:- 1-2-2018 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
No.J.21011\/1\/2017-TAX\/Vol III\/Part(v)
\nGOVERNMENT OF MIZORAM
\nTAXATION DEPARTMENT
\nNOTIFICATION
\nNo. 6\/2018 – State Tax (Rate)
\nDated Aizawl, the 1st Feb., 2018
\nIn exercise of the powers conferred by sub-section (1) of section 9 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Government of Mizoram, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of Mizoram, No.1\/2017-State Tax (Rate), dated the 7th July, 2017, namely:-In the said notification, –
\n(A) in Schedule I – 2.5%,
\n (i) after S. No. 76 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
\n“76A
\n13
\nTamarind kernel powder”;
\n(ii) after S. No. 78 and the entries relating thereto, the following serial number and the entries shall be in<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n be substituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 8 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n all be added; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t [other than Unworked or simply sawn or roughly shaped]” shall be substituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Seeks to amend Notification No.1\/2017-CGST (Rate).06\/2018-State Tax (Rate) Dated:- 1-2-2018 Mizoram SGSTGST – StatesMizoram SGSTMizoram SGSTNo.J.21011\/1\/2017-TAX\/Vol III\/Part(v) GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 6\/2018 – State Tax (Rate) Dated Aizawl, the 1st Feb., 2018 In exercise of the powers conferred by sub-section (1) of section 9 of the Mizoram Goods and Services Tax Act, … Continue reading “Seeks to amend Notification No.1\/2017-CGST (Rate).”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-12048","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12048","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12048"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12048\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12048"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12048"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12048"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n (ix) after S. No. 243 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
\n"243A
\n88 or Any other chapter
\nScientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads”;
\n(B) in Schedule II-6%, –
\n (i) after S. No. 32A and the entries relating thereto, the following serial number and the entries shall be substituted, namely: –
\n"32AA
\n1704
\nSugar boiled confectionery”;
\n (ii) after S. No. 46A and the entries relating thereto, the following serial number and the entries shall be substituted, namely: –
\n"46B
\n2201
\nDrinking water packed in 20 litres bottles”;
\n(iii) in S. No. 56, for the entry in column (2), the entry “28 or 38”, shall be substituted;
\n (iv) after S. No. 57A and the entries relating thereto, the following serial number and the entrie<\/p>\n
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\nBamboo wood building joinery”
\n99B
\n4419
\nTableware and Kitchenware of wood”;
\n(ix) S. No. 103 and the entries relating thereto shall be omitted;
\n (x) S. No. 104 and the entries relating thereto shall be omitted;
\n (xi) in S. No. 133, in column (3), after the words, “Absorbent cotton wool”, the words and brackets, “[except cigarette filter rods]”, shall be added;
\n (xii) in S. No. 147, for the entry in column (3), the entry “Woven pile fabrics and chenille fabrics except Corduroy fabrics, velvet fabric, other than fabrics of heading 5802 or 5806″, shall be substituted;
\n (xiii) after S. No. 195A, and entries relating thereto the following serial number and the entries shall be inserted, namely: –
\n"195B
\n8424
\nSprinklers; drip irrigation system including laterals; mechanical sprayers”;
\n(C) in Schedule III – 9%, –
\n(i) in S. No. 3, in column (3), after the words “derived from vegetable products” the words and brackets, “[other than tamarind kernel powder]”, shall be added;
\n(i<\/p>\n
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\n (ix) after S. No. 163 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
\n"163A
\n56012200
\nCigarette Filter rods”;
\n (x) for S. No. 236A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
\n"236A
\n7323 9410
\nGhamella
\n236B
\n7324
\nSanitary ware and parts thereof, of iron and steel”;
\n(xi) in S. No. 325, for the entry in column (3), the entry “Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than sprinklers;drip irrigation systems including laterals; mechanical sprayer; nozzles for drip irrigation equipment or nozzles for sprinklers]” shall be substituted;
\n (xii) after S. No. 399 and the entries relating thereto, the following serial numbe<\/p>\n
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\n (iii) in S. No. 4, for the entry in column (3), the entry “Synthetic or reconstructed semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed semi-precious stones, temporarily strung for convenience of transport]” shall be substituted;
\n (iv) against S. No. 13, in column (3), the words and symbols, “[other than bangles of lac\/shellac]” shall be omitted;
\n (v) against S. No. 17, in column (3), for the entry, the entry “Imitation jewellery [other than bangles of lac\/shellac]” shall be substituted.
\n(F) in Schedule-VI – 0.125%, –
\n (i) in S. No. 1, for the entry in column (3), the entry, “All goods” shall be substituted;
\n (ii) in S. No. 2, for the entry in column (3), the entry, “Semi-precious stones, unworked or simply sawn or roughly shaped” shall be substituted;
\n (iii) after S. No. 2, and the entries relating thereto, the following serial <\/p>\n
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