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Amendment in Notification No. 11/2017- State Tax (Rate), dated the 7th July, 2017 - 2/2020 – State Tax (Rate) - Mizoram SGSTExtract No.J.21011/2/2020(a)-TAX GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 2/2020 State Tax (Rate) Aizawl, the 5th May, 2020 In exercise of the powers conferred by sub-section (1), (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Mizoram, Taxation Department No.11/2017- State Tax (Rate), dated the 7 th July, 2017, published in the Mizoram Gazette, Extraordinary, VOL- XLVI, Issue No. 326, dated the 11th July, 2017, namely:- In the said notification, in the Table, against serial number 25, (a) after item (i) and entries relating thereto, in columns (3), (4) and (5), the following items and entries shall be inserted, namely, - (3) (4) (5) (ia) Maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts. 2.5 - (b) in item (ii), in column (3), after the brackets and figures (i) , the word, brackets, and figures and (ia) shall be inserted. 2. This notification shall come into force with effect from the 1st day of April, 2020. Sd/-VANLAL CHHUANGA Commr. Secretary to the Govt. of Mizoram Taxation Department
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