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Amendments in the Notification No.11/2017-State Tax (Rate), dated the 7th July, 2017 - Composite supply of works contract.

powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of Mizoram, in Taxation Department, No.11/2017-State Tax (Rate), dated the 7th July, 2017, namely :- In the said notification, in the Table: (i) against serial number 3, for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) (iii) Com .....

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wellers; (d) a civil structure or any other original works pertaining to the Beneficiary led individual house construction/enhancement under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; (e) a pollution control or effluent treatment plant, except located as a part of a factory; or (f) a structure meant for funeral, burial or cremation of deceased. 6 (v) Composite supply of works contract as defined in clause (119) of section 2 of the Mizoram Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or installation of original works pertaining to,- (a) railways, excluding monorail and metro; (b) a single residential unit otherwise than as a part of a residential complex.; (c) low-cost house .....

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he following shall be substituted, namely:- (3) (4) (5) (iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation: goods transport agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] or 6 Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it. ; (iv) against serial number 10, for ite .....

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Act, 1975 (51 of 1975); ; (B) the Explanation shall be omitted; (b) for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely :- (3) (4) (5) (ii) Services by way of any treatment or process on goods belonging to another person, in relation to- (a) printing of newspapers; (b) printing of books (including Braille books), journals and periodicals. 2.5 - (iii) Manufacturing services on physical inputs 6 - ; (vii) for serial number 27 and the entries relating thereto, the following shall be substituted, namely :- (1) (2) (3) (4) (5) 27 Heading 9989 (ii) Services by way of printing of newspapers, books (including Braille books), journals and periodicals, where only content .....

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