TMI BlogSeeks to amend Notification No. 12/2017-State Tax (Rate), dated the 7th July, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... ng further amendments in the notification of the Government of Mizoram, Taxation Department, No.12/2017-State Tax (Rate), dated the 7 th July, 2017, published in the Mizoram Gazette, Extraordinary, VOL-XLVI, Issue No. 327, dated the 11th July, 2017, namely:- In the said notification, - (A) in the Table, - (a) in column (3), - (i) against serial number 6, in clause (a), the words by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory shall be omitted; (ii) against serial number 7, in the Explanation, in clause (a), in sub-clause (i), the words by way of speed post, express parcel post, life in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted; (g) against serial number 24B, for the entries in column (3), the following shall be substituted: - (3) Services by way of storage or warehousing of cereals, pulses, fruits and vegetables. ; (h) after serial number 24B and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) 24C Chapter 9968 Services by the Department of Posts by way of post card, inland letter, book post and ordinary post (envelopes weighing less than 10 grams). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be considered as one full day and any duration of time less than 12 hours shall be taken as half a day. Explanation. - foreign tourist means a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non- immigrant purposes. Illustrations: A tour operator provides a tour operator service to a foreign tourist as follows: - (a) 3 days in India, 2 days in Nepal; Consideration Charged for the entire tour: Rs.1, 00, 000/- Exemption: Rs.40, 000/- (=Rs.1, 00, 000/- x 2/5) or, Rs.50, 000/- (= 50% of Rs.1, 00, 000/-) whichever is less, i.e., Rs.40, 000/-(i.e., Taxable value: Rs.60, 000/-); (b) 2 days in India, 3 nights in Nepal; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l be omitted; (u) against serial number 80, for the entries in column (3), the following shall be substituted: - (3) Services by way of training or coaching in- (a) recreational activities relating to arts or culture, by an individual, or (b) sports by charitable entities registered under Section 12AA or 12AB of the Income Tax Act. ; (v) against serial number 82A, in column (3), after the letters, figures and words, FIFA U-17 Women s World Cup 2020 , the brackets and words [whenever rescheduled] shall be inserted. 2. This notification shall come into force with effect from the 18th July, 2022. Sd/-VANLAL CHHUANGA Principal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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