The Government of Mizoram on September 03, 2024, issued a notification regarding amendments in the Schedule of the Mizoram Value Added Tax Act, 2005.
The following has been stated: -
•In exercise of the powers conferred by section 19 of the Mizoram Value Added Tax Act, 2005 the government has amended the Schedule to the Mizoram Value Added Tax Act, 2005 with effect from September 01, 2024.
•Further it is to be noted that the levy of Social Infrastructure and Services Cess and Road Maintenance Cess against entry S. No.7 and 8 of the Schedule of the Act in addition to the rate of tax prescribed. The two cesses shall be regulated under notification No.J.1011/2/2020-TAX/Part-II dated August 30, 2024, of the Department with effect from September 01, 2024
The detailed notification is given in the document below.
[Notification No. 203/2024-2025]
