9911796707
TMI BlogAmendment in Notification No. 11/2017- State Tax (Rate), dated the 7th July, 2017, read with No.24/2017-State Tax (Rate), dated 3rd October 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Dated Aizawl, the 17th Nov.,2017 In exercise of the powers conferred by sub-section (1) of section 9, subsection (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 to do so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) "(iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all be omitted; (d)in item (ix), in column (3), for the entry, the following entry shall be substituted, namely:- "(ix) Accommodation, food and beverage services other than (ii), (iii), (v), (vi), (vii) and (viii) above. Explanation.- For the removal of doubt, it is hereby clarified that, supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ber 26, in column (3), in item (i), after sub-item (h), the following shall be inserted, namely: - '(i) manufacture of handicraft goods. Explanation. - The expression "handicraft goods" shall have the same meaning as assigned to it in the notification No.J.21011/1/2017-TAX/Vol-1/Pt-(i), dated the 3rd October 2017. 2. This notification shall come into force with effect from 15th of November, 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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