9911796707
TMI BlogNotifies the state tax, on the intra-State supply of services.X X X X Extracts X X X X X X X X Extracts X X X X ..... cent) Condition (1) (2) (3) (4) (5) 1 Chapter 99 All Services 2 Section 5 Construction Services 3 Heading 9954 (Construction services) i) Construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. (Provisions of paragraph 2 of this notification shall apply for valuation of this service) 9 - (ii) composite supply of works contract as defined in clause 119 of section 2 of Mizoram Goods and Services Tax Act, 2017. 9 - (iii) construction services other than (i) and (ii) above. 9 - 4 Section 6 Distributive Trade Services; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services 5 Heading 9961 Services in wholesale trade. Explanation-This service does not include sale or purchase of goods but includes: - Services of commission agents, commodity brokers, and auctioneers and all other traders who negotiate whole sale commercial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of or as part of any service or in any other manner whatsoever in outdoor catering wherein goods, being food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), as a part of such outdoor catering and such supply or service is for cash, deferred payment or other valuable consideration. 9 - (vi) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of two thousand five hundred rupees and above but less than seven thousand five hundred rupees per unit per day or equivalent. 9 - Explanation.- "declared tariff" includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. (vii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, including but not limited to food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supplying the service has not been taken[Please refer to Explanation no. (iv)] (iv) Transport of passengers, with or without accompanied belongings, by air, embarking from or terminating in a Regional Connectivity Scheme Airport, as notified by the Ministry of Civil Aviation. 2.5 Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)] (v) Transport of passengers by air, with or without accompanied belongings, in other than economy class. 6 - (vi) Transport of passengers by motorcab where the cost of fuel is included in the consideration charged from the service recipient. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not (vii) Passenger transport services other than (i), (ii) (iii), (iv), (v) and (vi) above. 9 - 9 Heading 9965 (Goods transport services) (i) Transport of goods by rail (other than services specified at item no. (iv)). 2.5 Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying state tax or integrated tax on the supply of the ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a person enters into an agreement with a specified number of persons that every one of them shall subscribe a certain sum of money (or a certain quantity of grain instead) by way of periodical instalments over a definite period and that each subscriber shall, in his turn, as determined by lot or by auction or by tender or in such other manner as may be specified in the chit agreement, be entitled to a prize amount; (b) "foreman of a chit fund" shall have the same meaning as is assigned to the expression "foreman" in clause (j) of section 2 of the Chit Funds Act, 1982 (40 of 1982). 6 Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)] (ii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration. Same rate of state tax as on supply of like goods i n v o l v i ng transfer of title in goods (iii) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof. Same rate of state tax as on supply of like goods i n v o l v i ng transfer of tit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion.- (a) "operator" means a person, organisation or enterprise engaged in or offering to engage in aircraft operations; (b) "scheduled air transport service" means an air transport service undertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public; (c) "scheduled air cargo service" means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers. 2.5 Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)] (vi) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv) and (v) above. Same rate of state tax as applicable on supply of like goods involving transfer of title in goods - 18 Section 8 Business and Production Services 19 Heading 9981 Research and development services. 9 - 20 Heading 9982 Legal an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... housing of agricultural produce; (f) agricultural extension services; (g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce. (ii) Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables. (iii) Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce. (ii) Support services to mining, electricity, gas and water distribution. 9 - 25 Heading 9987 Maintenance, repair and installation (except construction) services. 9 - 26 Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) (i) Services by way of job work in relation to- (a) Printing of newspapers; (b) Textile yarns (other than of man-made fibres) and textile fabrics; (c) Cut and polished diamonds; precious and semiprecious stones; or plain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... theme parks, water parks, joy rides, merry-go rounds, go-carting, casinos, race-course, ballet, any sporting event such as Indian Premier League and the like. 14 - (iv) Services provided by a race club by way of totalisator or a license to bookmaker in such club. 14 - (v) Gambling. 14 - (vi) Recreational, cultural and sporting services other than (i), (ii), (iii), (iv) and (v) above. 9 - 35 Heading 9997 Other services (washing, cleaning and dyeing services; beauty and physical well-being services; and other miscellaneous services including services nowhere else classified). 9 - 36 Heading 9998 Domestic services. 9 - 37 Heading 9999 Services provided by extraterritorial organisations and bodies. 9 - 2. In case of supply of service specified in column (3) of the entry at item (i) against serial no. 3 of the Table above, involving transfer of property in land or undivided share of land, as the case may be, the value of supply of service and goods portion in such supply shall be equivalent to the total amount charged for such supply less the value of land or undivided share of land, as the case may be, and the value of land or undivided share of land, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation of scientific research and knowledge to agricultural practices through farmer education or training. (vii) "agricultural produce" means any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market. (viii) "Agricultural Produce Marketing Committee or Board" means any committee or board constituted under a State law for the time being in force for the purpose of regulating the marketing of agricultural produce. 5. This notification shall come into force with effect from 1st day of July, 2017. Vanlal Chhuanga, Commissioner & Secretary to the Govt. of Mizoram, Taxation Department. Annexure: Scheme of Classification of Services Sl. No. Chapter, Section Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 1 Chapter 99 All Services 2 Section 5 Construction Services 3 Heading 9954 Construction services 4 Group 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roup 99543 Site preparation services 23 995431 Demolition services 24 995432 Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling and boring and core extraction, digging of trenches 25 995433 Excavating and earthmoving services 26 995434 Water well drilling services and septic system installation services 27 995435 Other site preparation services nowhere else classified 28 995439 Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above 29 Group 99544 Assembly and erection of prefabricated constructions 30 995441 Installation, assembly and erection services of prefabricated buildings 31 995442 Installation, assembly and erection services of other prefabricated structures and constructions 32 995443 Installation services of all types of street furniture (such as bus shelters, benches, telephone booths, public toilets, and the like) 33 995444 Other assembly and erection services nowhere else classified 34 995449 Services involving repair, alterations, additions, replacements, maintenance of the constructions cov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11 Room or unit accommodation services provided by Hotels, Inn, Guest House, Club and the like 74 996312 Camp site services 75 996313 Recreational and vacation camp services 76 Group 99632 Other accommodation services 77 996321 Room or unit accommodation services for students in student residences 78 996322 Room or unit accommodation services provided by Hostels, Camps, Paying Guest and the like 79 996329 Other room or unit accommodation services nowhere else classified 80 Group 99633 Food, edible preparations, alcoholic and non-alcoholic beverages serving services 81 996331 Services provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food 82 996332 Services provided by Hotels, Inn, Guest House, Club and the like including room services, takeaway services and door delivery of food 83 996333 Services provided in canteen and other similar establishments 84 996334 Catering Services in exhibition halls, events, marriage halls and other outdoor/ indoor functions 85 996335 Catering services in trains, flights and the like 86 996336 Preparation or supply services of food, edibl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11 996513 Transport services of petroleum and natural gas, water, sewerage and other goods via pipeline 112 996519 Other land transport services of goods nowhere else classified 113 Group 99652 Water transport services of goods 114 996521 Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships and the like 115 996522 Inland water transport services of goods by refrigerator vessels, tankers and other vessels 116 Group 99653 Air and space transport services of goods 117 996531 Air transport services of letters and parcels and other goods 118 996532 Space transport services of freight 119 Heading 9966 Rental services of transport vehicles with or without operators 120 Group 99660 Rental services of transport vehicles with or without operators 121 996601 Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator 122 996602 Rental services of water vessels including passenger vessels, freight vessels and the like with or without operator 123 996603 Rental services of aircraft including passenger aircraft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices 161 996811 Postal services including post office counter services, mail box rental services 162 996812 Courier services 163 996813 Local delivery services 164 996819 Other Delivery Services nowhere else classified 165 Heading 9969 Electricity, gas, water and other distribution services 166 Group 99691 Electricity and gas distribution services 167 996911 Electricity transmission services 168 996912 Electricity distribution services 169 996913 Gas distribution services 170 Group 99692 Water distribution and other services 171 996921 Water distribution services 172 996922 Services involving distribution of steam, hot water and air conditioning supply and the like 173 996929 Other similar services 174 Section 7 Financial and related services; real estate services; and rental and leasing services 175 Heading 9971 Financial and related services 176 Group 99711 Financial services (except investment banking, insurance services and pension services) 177 997111 Central banking services 178 997112 Deposit services 179 997113 Credit-granting services including stand-by commitment, guarantees and securities 180 997114 Financial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urities and other assets of trusts and funds and similar financial entities 220 Heading 9972 Real estate services 221 Group 99721 Real estate services involving owned or leased property 222 997211 Rental or leasing services involving own or leased residential property 223 997212 Rental or leasing services involving own or leased non-residential property 224 997213 Trade services of buildings 225 997214 Trade services of time-share properties 226 997215 Trade services of vacant and subdivided land 227 Group 99722 Real estate services on a fee or commission basis or on contract basis 228 997221 Property management services on a fee or commission basis or on contract basis 229 997222 Building sales on a fee or commission basis or on contract basis 230 997223 Land sales on a fee or commission basis or on contract basis 231 997224 Real estate appraisal services on a fee or commission basis or on contract basis 232 Heading 9973 Leasing or rental services with or without operator 233 Group 99731 Leasing or rental services concerning machinery and equipment with or without operator 234 997311 Leasing or rental services concerning transport equip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ght to use other natural resources including telecommunication spectrum 259 997339 Licensing services for the right to use other intellectual property products and other resources nowhere else classified 260 Section 8 Business and Production Services 261 Heading 9981 Research and development services 262 Group 99811 Research and experimental development services in natural sciences and engineering 263 998111 Research and experimental development services in natural sciences 264 998112 Research and experimental development services in engineering and technology 265 998113 Research and experimental development services in medical sciences and pharmacy 266 998114 Research and experimental development services in agricultural sciences 267 Group 99812 Research and experimental development services in social sciences and humanities 268 998121 Research and experimental development services in social sciences 269 998122 Research and experimental development services in humanities 270 Group 99813 Interdisciplinary research services 271 998130 Interdisciplinary research and experimental development services 272 Group 99814 Research and development or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 998321 Architectural advisory services 307 998322 Architectural services for residential building projects 308 998323 Architectural services for non-residential building projects 309 998324 Historical restoration architectural services 310 998325 Urban planning services 311 998326 Rural land planning services 312 998327 Project site master planning services 313 998328 Landscape architectural services and advisory services 314 Group 99833 Engineering services 315 998331 Engineering advisory services 316 998332 Engineering services for building projects 317 998333 Engineering services for industrial and manufacturing projects 318 998334 Engineering services for transportation projects 319 998335 Engineering services for power projects 320 998336 Engineering services for telecommunications and broadcasting projects 321 998337 Engineering services for waste management projects (hazardous and nonhazardous), for water, sewerage and drainage projects 322 998338 Engineering services for other projects nowhere else classified 323 998339 Project management services for construction projects 324 Group 99834 Scientific and other technical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 98399 Other professional, technical and business services nowhere else classified 365 Heading 9984 Telecommunications, broadcasting and information supply services 366 Group 99841 Telephony and other telecommunications services 367 998411 Carrier services 368 998412 Fixed telephony services 369 998413 Mobile telecommunications services 370 998414 Private network services 371 998415 Data transmission services 372 998419 Other telecommunications services including fax services, telex services nowhere else classified 373 Group 99842 Internet telecommunications services 374 998421 Internet backbone services 375 998422 Internet access services in wired and wireless mode 376 998423 Fax, telephony over the internet 377 998424 Audio conferencing and video conferencing over the internet 378 998429 Other internet telecommunications services nowhere else classified 379 Group 99843 On-line content services 380 998431 On-line text based information such as online books, newspapers, periodicals, directories and the like 381 998432 On-line audio content 382 998433 On-line video content 383 998434 Software downloads 384 998439 Other on-l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classified 430 Group 99854 Packaging ser vices 431 998540 Packaging services of goods for others 432 998541 Parcel packing and gift wrapping 433 998542 Coin and currency packing services 434 998549 Other packaging services nowhere else classified 435 Group 99855 Travel arrangement, tour operator and related services 436 998551 Reservation services for transportation 437 998552 Reservation services for accommodation, cruises and package tours 438 998553 Reservation services for convention centres, congress centres and exhibition halls 439 998554 Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services 440 998555 Tour operator services 441 998556 Tourist guide services 442 998557 Tourism promotion and visitor information services 443 998559 Other travel arrangement and related services nowhere else classified 444 Group 99859 Other support services 445 998591 Credit reporting and rating services 446 998592 Collection agency services 447 998593 Telephone-based support services 448 998594 Combined office administrative services 449 998595 Specialised office su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces of other goods 482 998721 Repair services of footwear and leather goods 483 998722 Repair services of watches, clocks and jewellery 484 998723 Repair services of garments and household textiles 485 998724 Repair services of furniture 486 998725 Repair services of bicycles 487 998726 Maintenance and repair services of musical instruments 488 998727 Repair services for photographic equipment and cameras 489 998729 Maintenance and repair services of other goods nowhere else classified 490 Group 99873 Installation services (other than construction) 491 998731 Installation services of fabricated metal products, except machinery and equipment 492 998732 Installation services of industrial, manufacturing and service industry machinery and equipment 493 998733 Installation services of office and accounting machinery and computers 494 998734 Installation services of radio, television and communications equipment and apparatus 495 998735 Installation services of professional medical machinery and equipment, and precision and optical instruments 496 998736 Installation services of electrical machinery and apparatus nowhere else classified 497 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turing services 534 Group 99888 Transport equipment manufacturing services 535 998881 Motor vehicle and trailer manufacturing services 536 998882 Other transport equipment manufacturing services 537 Group 99889 Other manufacturing services 538 998891 Furniture manufacturing services 539 998892 Jewellery manufacturing services 540 998893 Imitation jewellery manufacturing services 541 998894 Musical instrument manufacturing services 542 998895 Sports goods manufacturing services 543 998896 Game and toy manufacturing services 544 998897 Medical and dental instrument and supply manufacturing services 545 998898 Other manufacturing services nowhere else classified 546 Heading 9989 Other manufacturing services; publishing, printing and reproduction services; materials recovery services 547 Group 99891 Publishing, printing and reproduction services 548 998911 Publishing, on a fee or contract basis 549 998912 Printing and reproduction services of recorded media, on a fee or contract basis 550 Group 99892 Moulding, pressing, stamping, extruding and similar plastic manufa cturing services 551 998920 Moulding, pressing, stamping, extruding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e services related to unemployment compensation benefit schemes 580 999134 Administrative services related to family and child allowance programmes 581 Heading 9992 Education services 582 Group 99921 Pre-primary education services 583 999210 Pre-primary education services 584 Group 99922 Primary education services 585 999220 Primary education services 586 Group 99923 Secondary Education Services 587 999231 Secondary education services, general 588 999232 Secondary education services, technical and vocational 589 Group 99924 Higher education services 590 999241 Higher education services, general 591 999242 Higher education services, technical 592 999243 Higher education services, vocational 593 999249 Other higher education services 594 Group 99925 Specialised education services 595 999259 Specialised education services 596 Group 99929 Other education and training services and educational support services 597 999291 Cultural education services 598 999292 Sports and recreation education services 599 999293 Commercial training and coaching services 600 999294 Other education and training services nowhere else classified 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recyclable materials 636 999423 General waste collection services, residential 637 999424 General waste collection services, other nowhere else classified 638 Group 99943 Waste treatment and disposal services 639 999431 Waste preparation, consolidation and storage services 640 999432 Hazardous waste treatment and disposal services 641 999433 Non-hazardous waste treatment and disposal services 642 Group 99944 Remediation services 643 999441 Site remediation and clean-up services 644 999442 Containment, control and monitoring services and other site remediation services 645 999443 Building remediation services 646 999449 Other remediation services nowhere else classified 647 Group 99945 Sanitation and similar services 648 999451 Sweeping and snow removal services 649 999459 Other sanitation services nowhere else classified 650 Group 99949 Others 651 999490 Other environmental protection services nowhere else classified 652 Heading 9995 Services of membership organisations 653 Group 99951 Services furnished by business, employers and professional organisations Services 654 999511 Services furnished by business and employers orga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recreational sports facility operation services 690 999659 Other sports and recreational sports services nowhere else classified 691 Group 99966 Services of athletes and related support services 692 999661 Services of athletes 693 999662 Support services related to sports and recreation 694 Group 99969 Other amusement and recreational services 695 999691 Amusement park and similar attraction services 696 999692 Gambling and betting services including similar online services 697 999693 Coin-operated amusement machine services 698 999694 Lottery services 699 999699 Other recreation and amusement services nowhere else classified 700 Heading 9997 Other services 701 Group 99971 Washing, cleaning and dyeing services 702 999711 Coin-operated laundry services 703 999712 Dry-cleaning services (including fur product cleaning services) 704 999713 Other textile cleaning services 705 999714 Pressing services 706 999715 Dyeing and colouring services 707 999719 Other washing, cleaning and dyeing services nowhere else classified 708 Group 99972 Beauty and physical well-being services 709 999721 Hairdressing and barbers services 710 9997 ..... 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