The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATIONNo. J.21011/1/2017-TAX(v), the 7th July, 2017.In exercise of the powers conferred by section 55 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on the recommendations of the Council, hereby specifies the Ca nteen Stores Department (hereinafter referred to as the CSD), under the Ministry of Defence, as a person who shall be entitled to claim a refund of fifty per cent. of the applicable state tax paid by it on all inwa rd supplies of goods r eceived by it for the purposes of subsequent supply of such goods to the Unit Run Canteens of t he CSD or to the authorized customers of the CSD. 2.This notification shall come into force with effect from the 1st day of July, 2017. Vanlal Chhuanga, Commr. & Secretary to the Govt. of Mizoram, Taxation Department. VOL - XLVI Aizawl, Tuesday 11.7.2017 Asadha 20, S.E. 1939, Issue No. 321Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATIONNo. J.21011/1/2017-TAX(vi), the 7th July, 2017.In exercise of the powers conferred by sub-section (1) of section 11 of the Mizoram Goods a nd Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on being satisfied that it is necessary in the public interest so to do, on the recommendations of t he Council, hereby exempts, supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff it em, sub-heading, heading or Chapter, as the case may be, as specified in the corr esponding entry in column (2), from the whole of the state tax levia ble thereon under section 9 of the Mizoram Good and Services Tax Act, 2017 (6 of 2017), namely:- TABLE S.No.Tariff item,Description of supply of Goods sub-heading, heading or Chapter (1)(2)(3) 1.Any chapterThe supply of goods by the CSD to the Unit Run Canteens 2.Any chapterThe supply of goods by the CSD to the authorized customers 3.Any chapterThe supply of goods by the Unit Run Canteens to the authorized customersExplanation . – (1) In this notification, “tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a ta riff item, heading, sub-heading and Chapter a s specified in the Fir st Schedule to the Customs Tariff Act, 1975 (51 of 1975). (2) The rules for the interpr etation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as ma y be, a pply to the interpreta tion of this notification. 2.This notification shall come into force with effect from the 1st day of July, 2017. Vanlal Chhuanga, Commr. & Secretary to the Govt. of Mizoram, Taxation Department. VOL - XLVI Aizawl, Tuesday 11.7.2017 Asadha 20, S.E. 1939, Issue No. 322Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATIONNo. J.21011/1/2017-TAX(vii), the 7th July, 2017.In exercise of the powers conferred by sub-section (1) of section 11 of the Mizoram Goods a nd Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on being satisfied that it is necessary in the public interest so to do, on the recommendations of t he Council, hereby exempts intr a-State supplies of goods or services or both received by a registered per son from any supplier, who is not registered, from the whole of the state tax leviable thereon under sub-section (4) of section 9 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017): Provided that the said exemption shall not be applica ble where the aggregate value of such supplies of goods or service or both received by a registered person from any or all the suppliers, who is or are not registered, exceeds five thousand rupees in a day. 2.This notification shall come into force with effect from the 1st day of July, 2017. Vanlal Chhuanga, Commr. & Secretary to the Govt. of Mizoram, Taxation Department. VOL - XLVI Aizawl, Tuesday 11.7.2017 Asadha 20, S.E. 1939, Issue No. 323Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATIONNo. J.21011/1/2017-TAX(viii), the 7th July, 2017. In exercise of the powers conferred by sub- section (1) of section 11 of the Mizor am Goods and S ervices Tax Act, 2017 (6 of 2017) (hereinafter referred to as the said Act), the Governor of Mizoram, on being satisfied t hat it is necessary in the public interest so to do, on the r ecommendations of the Council, hereby exempt s intra-State supplies of goods or services or both received by a deductor under section 51 of the said Act, from any supplier, who is not registered, from the whole of the state tax leviable thereon under sub-section (4) of section 9 of the said Act, subject to the condit ion tha t the deductor is not liable to be registered otherwise than under sub-clause (vi) of section 24 of the said Act. 2.This notification shall come into force with effect from the 1st day of July, 2017. Vanlal Chhuanga, Commr. & Secretary to the Govt. of Mizoram, Taxation Department. VOL - XLVI Aizawl, Tuesday 11.7.2017 Asadha 20, S.E. 1939, Issue No. 324Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATIONNo. J. 21011/1/2017-TAX(ix), the 7th July, 2017. In exercise of the powers conferred by sub- section (1) of section 11 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts int ra-State supplies of second ha nd goods received by a registered per son, dealing in b uying and selling of s econd hand goods and who pays the state tax on the value of outwar d supply of such second hand goods as determined under sub-rule (5) of rule 32 of the Mizoram Goods a nd Services tax Rules, 2017, from any supplier, who is not registered, fr om the whole of the state ta x levia ble thereon under sub-section (4) of section 9 of the Mizoram Good and Services Tax Act, 2017 (6 of 2017). 2.This notification shall come into force with effect from the 1st day of July, 2017. Vanlal Chhuanga, Commr. & Secretary to the Govt. of Mizoram, Taxation Department. VOL - XLVI Aizawl, Tuesday 11.7.2017 Asadha 20, S.E. 1939, Issue No. 325Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATION No. 11/2017State Tax (Rate)No. J.21011/1/2017-TAX(x), the 7th July, 2017.In exercise of the 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 (12 of 2017), the Governor of Mizoram, on the recommendations of the Council, a nd on being sa tisfied that it is necessary in the public interest so to do, hereby notifies tha t the state tax, on the intra -State supply of services of description as specified in column (3) of the Table below, falling u nder Chapter, Section or Heading of scheme of classification of services as specified in column (2), shall be levied at the rate a s specified in the corresponding entry in column (4), subject to the conditions as specified in the corresp onding entry in column (5) of the said Table:- Table VOL - XLVI Aizawl, Tuesday 11.7.2017 Asadha 20, S.E. 1939, Issue No. 326Sl. No.Chapter, Section or HeadingDescription of ServiceRate (per cent)Condition(1)(2)(3)(4)(5) 1Chapter 99 All Services 2Section 5 Cons truction Services 3Heading 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 pa rtly, except wher e the entir e considerat ion has been r eceived a fter issua nce of completion certifica te, where required, by the competent authority or after its first occupation, whichever is earlier. (Provisions of par agraph 2 of this notification shall apply for valua tion of this service) (ii) composite supply of works contract a s defined in clause 119 of section 2 of Mizor am Goods a nd S ervices Tax Act, 2017. (iii) cons truction services other than (i) and (ii) above.9 9 9- - - - 2 - Ex-326/20174Section 6 Distributive Trade Services; Accommodation, Food and Beverage Service; Transport S ervices; Gas and Electr icity Distr ibution Services 5Heading 9961Services in wholesale tr ade.Explanation -T his service does not include sa le or purchase of goods but includes: – Services of commission agents, commodity brokers, and auctioneers and all ot her tra ders who negotiate whole sale commercial transactions between buyers and sellers, for a fee or commission’ – Services of electronic whole sale agents and brokers, – Services of whole sale auctioning houses.9-6Heading 99629- Services in r etail tr ade. Explanation - T his service does not include sale or purcha se of goods7Heading 9963 (Accommoda- tion, food and bever age services)(i) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or a ny other article for human consumption or dr ink, where such supply or service is for cash, deferred payment or other va luable consideration, provided by a restaurant, eating joint including mess, canteen, neither having the facility of air-conditioning or central air-heating in any part of the establishment, at any time during the year nor having licence or permit or by whatever name ca lled to serve a lcoholic liquor for human consumption. (ii) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared ta riff of a unit of accommodation of one thousand rupees and above but less than two thousand five hundred rupees per unit per day or equivalent. Explanation .- “ declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refr igerators or a ny other amenities, but without excluding any discount offered on the published charges for such unit. (iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or a ny other article for human consumption or any dr ink, where such supply or service is for cash, deferr ed p a yment or other valuable consider ation, provided by a resta urant, eating joint including mess, canteen, having licence or permit or by whatever name called to serve alcoholic liquor for human consumption. (iv) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or a ny other article for human consumption or any6- 6- 9- 9- - 3 -Ex-326/2017drink, where such supply or service is for cash, deferr ed payment or other va luable considera tion, provided by a resta urant, eating joint including mess, canteen, having the facility of air-conditioning or central air-heating in any part of the establishment, at a ny time during the year. (v) Supply, by way of or as part of any service or in any other manner whatsoever in outdoor catering wherein goods, being food or any other a rticle for human consumption or any drink (whether or not alcoholic liquor for human consumption), as a par t of such outdoor catering and such supply or service is for cash, deferred payment or other valuable consideration. (vi) Accommoda tion 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 t wo thousand five hundred rupees and a bove b ut less than seven thousand five hundred rupees per unit per day or equivalent.Explanation .- “ declared tariff” includes charges for all amenities provided in the unit of accommodation (given on r ent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discou nt offered on the published char ges for such unit. (vii) Supply, by wa y of or a s part of any s ervice or in any other manner whatsoever, of goods, including but not limited to food or any other article for human cons umption or any drink (whether or not alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration, in a premises (including hotel, convention center, club, pandal, shamiana or any other place, specially ar ranged for organising a funct ion) together with renting of such premises. (viii) Accommoda tion in hotels including five star hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes ha ving declared tariff of a unit of accommodation of seven thousand and five hundred rupees and above per unit per day or equivalent. Explanation .-”declared tariff “ includes charges for all amenities provided in the unit of accommodation (given on r ent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discou nt offered on the published char ges for such unit.9- 9- 9- 14- (ix) Accommodation, food and beverage services other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viii) above. 9-9-8Heading 9964 (Passenger transport services)(i) Transport of passenger s, with or without accompanied belongings, by rail in first class or air conditioned coach.Provided that credit of input tax char ged in respect of goods used in supplying the service is not utilised for paying state tax or inte- grated tax on the supply of the serv ic e 2.5 (ii) Transport of passengers, with or without accompanied belongings by- (a ) air conditioned contract carriage other than motorcab; (b) air conditioned sta ge carriage; (c) radio taxi.Explanation .-(a ) “cont ract carriage” has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);(b) “stage carriage” has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ;(c) “radio taxi” means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a centra l control office and is enabled for tracking using Global Positioning System (GPS ) or General Pa cket Ra dio Service (GP RS).2.5Provided that credit of input tax char ged on goods or ser vices us ed in supplying the service has not been taken[P lea se refer to Explanation no. (iv)](iii) Transport of passengers, with or without accompanied belongings, by a ir in economy class.2.5Provided that credit of input tax char ged on goods used in supplying the service has not been taken[P lea se refer to Explanation no. (iv)](iv) Transport of passengers, with or without accompanied belongings, by air, embarking from or termina ting in a Regional Connectivit y Scheme Air port, as notified by the Ministry of Civil Aviation.2.5Provided that credit of input tax char ged on goods used in supplying the service has not been taken [P lea se refer to Explanation no. (iv)] - 4 - Ex-326/2017 (v) Transport of p assenger s by air, with or without accompanied belongings, in other than economy class. (vi) Transport of passengers by motor cabwhere the cost of fuel is included in the considera tion cha rged from the s ervice r ecipient. (vii) Passenger transport services other than (i), (ii) (iii), (iv), (v) and (vi) above.6- 2.5Provided that credit of input tax char ged on goods and s ervices used in supplying the service has not9-9Heading 9965 (Goods transport services)(i) Transport of goods by rail (other than services specified at item no. (iv)). (ii) Transport of goods in a vessel. (iii) Services of goods transport agency (GTA) in rela tion to t ra nspor ta tion of goods (including used household goods for personal use).Explanation .- “goods transport agency” means a ny person who provides service in relation to transport of goods b y roa d and issues consignment note, by whatever na me called. (iv) Transport of goods in containers by rail by any person other than Indian Railways. (v) Goods t ranspor t services ot her tha n (i), (ii), (iii) and (iv) above.2.5Provided that credit of input tax charged in respect of goods in sup- plying the service is not utilised for paying state tax or integrated tax on the supply of the service2.5Provided that credit of input tax char ged on goods (other tha n on ships, vessels in- cluding bulk ca r r i er s and tankers) used in supplying the service has not been taken [P lea se refer to Explanation no. (iv)]2.5Provided that credit of input tax char ged on goods and s ervices used in supplying the service has not been ta ken [P lea se refer to Explanation no. (iv)]6- 9-- 5 -Ex-326/2017 10Heading 9966 (Rental ser vices of transport vehicles)(i)Renting of motorcabwhere the cost of fuel is included in the consideration charged from the service recip ient. (ii) Rental services of transport vehicles with or without opera tors, other than (i) above.2.5Provided that credit of input tax char ged on goods and s ervices used in supplying the service has not been ta ken [P lea se refer toExplanation no. (iv)]9-12HeadingPostal and courier services.9- 9968 13HeadingElectricity, gas, water a nd other distribution services.9- 9969 14Section 7 Financia l and r elated services; real estate services; and rental and leasing services. (i) Services of goods tr ansport agency (G TA) in rela tion t o tr anspor ta tion of goods (including u sed household goods for personal use). Explanation .- “goods tr ansport agency” means a ny person who provides service in relation to transpor t of goods by road and issues consignment note, by whatever na me called. (ii) Supporting services in transport other than (i) above.2.5Provided that credit of input tax char ged on goods and s ervices used in supplying the service has not been ta ken [P lea se refer to Explanation no. (iv)]9-15Heading 9971 (Financial and related services)(i) Services provided by a forema n of a chit fund in relation to chit. Explanation .- (a) ”chit” means a transaction whether called chit, chit fund, chitty, kuri, or by whatever name by or under which 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 s u b s cr ib er s ha ll, in his t u r n , a s det er mined b y lot or b y auct ion or by tender or in such other ma nner 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).6Provided that credit of input tax char ged on goods used in supplying the service has not been ta ken [P lea se refer to Explanation no. (iv)] - 6 - Ex-326/2017 (ii) Transfer of the right to use any goods for a ny purpose (whether or not for a specified period) for cash, deferr ed payment or other valuable consideration. (iii) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof. (iv) Leasing of air crafts by an operator for opera ting scheduled air transport service or scheduled air cargo service by way of transact ion covered by clause (f) para graph 5 of Schedule II of the Mizoram Goods and Services Act, 2017.Explanation .- (a) “operator” means a person, organisation or enterprise engaged in or offering t o engage in aircraft operations; (b) “scheduled air transport service” means an air transport s ervice underta ken between t he 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. (v) Financial and related services other than (i), (ii), (iii), and (iv) above.Same rate of state tax as on supply of like goods involving transfer of title in goods Same rate of state tax as on supply of like goods involving transfer of title in goodsProvided that credit of input tax char ged on goods used in supplying the service has not been taken [P lea se refer to Explanation no. (iv)] 2.5 9-16HeadingReal estate services.9- 9972 17Heading 9973 (Leasing or rental services, with or without operator)(i) Temporar y or permanent transfer or permitting the use or enjoyment of Intellectual Pr operty (IP) right in resp ect of goods other than Information Technology software. (ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Pr operty (IP) right in resp ect of Informa tion Technology software. [Please refer to Explanation no. (v)]9- 9-- 7 -Ex-326/2017 (iii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferr ed payment or other valuable consideration. (iv) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof. (v) Leasing of aircrafts by an operator for opera ting scheduled air transport service or scheduled air cargo service by way of transact ion covered by clause (f) par agraph 5 of Schedule II of the Mizor am Goods and Services Act, 2017.Explanation .- (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 oper ated according to a published time table or with flights so regular or frequent that they cons titute a recognisable systematic series, each flight being open to use by members of the public; (c) “scheduled air cargo service” means a ir transpor- tation of ca rgo or mail on a scheduled basis accor ding to a published time table or with flights s o regula r or frequent that they constitute a recognisa bly systematic series, not open to use by passengers. (vi) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv) and (v) above.Same rate of state tax as on supply of like goods involving transfer of title in goods Same rate of state tax as on supply of like goods involving transfer of title in goods2.5Provided that credit of input tax char ged on goods used in supplying the service has not been ta ken [P lea se refer to Explanation no. (iv)]Same rate of state tax as applicable on supply of like goods invol- ving tr ansfer of title in goods-18Section 8 Business and Production Services 19HeadingResearch and development services.9- 9981 20HeadingLegal and a ccounting services.9- 9982- 8 - Ex-326/2017 21Heading 9983 (Other professional, technical a nd business services)(i) Selling of space for advertisement in print media.2.5- (ii) Other professional, technical and business9- services other than (i) above.22HeadingTelecommunications, broadcasting and informa tion9- 9984supply services.23Heading 9985 (Support services)(i) Supply of tour operators services.Explanation .- ”tour operator” means any person engaged in the business of pla nning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours. (ii) Suppor t services other tha n (i) a bove2.51. Provided that credit of input tax char ged on goods and s ervices used in supplying the service has not been ta ken [P lea se refer to Explanation no. (iv)] 2. The bill issued for supply of this service indicates that it is inclusive of charges of accommodation and transportation required for such a tour and the amount charged in the bill is the gross amount charged for such a tour including the charges of accommodation and transportation required for such a tour.9-24Heading 9986(i) Support services to agriculture, forest ry, fishing, animal husbandry. Explanation . – “Support services to agriculture, forestry, fishing, animal husbandry” mean - (i) Services relating 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 by way of—Nil- - 9 -Ex-326/2017 (a ) agricultur al opera tions directly related t o produc- tion of any agricultural produce including cultiva tion, harvesting, threshing, pla nt protection or test ing; (b) supply of farm labour; (c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketa ble for the primary mar ket; (d) renting or leasing of agro machinery or va cant land with or without a structure incidental to its use; (e) loading, unloading, packing, storage or warehousing 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 agr icultur al produce. (ii) Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not cha nge or alter the essential char acteristics of the sa id fruits or vegetables. (iii) Carrying out an intermediate production process as job work in relation to cultivation of plants and rear ing 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- 25HeadingMaintenance, repair and installa tion 9987(except cons truction) services.9- 26Heading 9988 (Manufacturing ser vices 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 fabr ics; (c) Cut and polished diamonds; precious and semi- precious stones; or plain and studded jewellery of gold and other precious metals, falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); (d) Printing of books (including Braille books), journals and periodicals; (e) Processing of hides, skins and leather fa lling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975).Explanation .- “man made fibres” means staple fibres and filaments of organic polymers produced by manu facturing proces ses either,-2.5- - 10 - Ex-326/2017 (a) by polymerisation of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical modification of polymers produced by this process [for example, poly(vinyl alcohol) prepared by the hydrolysis of poly(vinyl acetate)]; or (b) by dissolution or chemica l treatment of natural orga nic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural orga nic polymers (for example, cellulose, casein and other proteins, or alginic acid), to produce polymers such as cellulose acetate or algina tes. (ii) Manufacturing services on physical inputs (goods) owned by others, ot her tha n (i) above.9-27HeadingOther manufacturing services; publishing, printing and 9989repr oduction services; mat eria ls recover y services. 28Section 9 Community, Social and Personal Services and other miscella neous s ervices 29HeadingPublic administra tion and other services provided to the 9991community as a whole; compulsory social security services. 30HeadingEduca tion services. 9992 31HeadingHuma n health and social ca re services. 9993 32HeadingSewage and waste collection, treatment and disposal 9994and other environmental pr otection services. 33HeadingServices of membership organisations. 99959- 9- 9- 9- 9- 9- 9- 34Heading 9996 (Recreatio- nal, cultural and sporting services)(i) Services by way of admission or access to cir cus, Indian classical dance inclu ding folk dance, theatr ical performance, drama. (ii) Services by way of admission exhibition of cinematogra ph films where price of admission ticket is one hundred rupees or less. (iii) Services by way of a dmission to entertainment events or access to amusement facilities including exhibition of cinematograph films, theme parks, water parks, joy rides, merry-go rounds, go-carting, casinos, race-course, ballet, any sporting event such as Indian Premier Lea gue and the like. (iv) S ervices provided by a r ace club by way of tota lisator or a license to bookmaker in such club. (v) Gambling. (vi) Recreational, cultural and sporting services other than (i), (ii), (iii), (iv) and (v) above.9- 9- 14- 14- 9- 14- - 11 -Ex-326/2017 2.In case of supply of service specified in column (3) of the entr y at item (i) a gainst serial no. 3 of the Table above, involving tra nsfer 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 t o the total amount char ged for such supply less the value of land or undivided share of land, a s the case may be, and the value of la nd or undivided share of land, as the case may be, in such supply shall be deemed to be one thir d of the total amount charged for such supply.Explanation .– For the purposes of paragraph 2, “total amount” means the sum total of,- (a ) cons ideration charged for aforesaid service; and (b) amount charged for transfer of land or undivided share of land, as the case may be. 3.Value of supply of lottery shall be 100/112 of the face value or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lot tery run by St ate Government and 100/128 of the face value or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lottery authorised by State Government. 4. Explanation .- F or the purposes of t his notification,- (i) Goods inclu des capital goods. (ii) Reference to “ Cha pter”, “ Section” or “Heading”, wherever they occu r, unless the context otherwise requires, shall mean respectively as “Chapter, “Section” and “Heading” in the annexed scheme of classifica tion of services (Annexure). (iii) The rules for the interpr etation of the First S chedule to the Customs Tariff Act, 1975 (5 1 of 1975), the Section and Chapter Notes and the General Explana tory Notes of the Fir st Schedule shall, so fa r as ma y be, apply to the interpretation of heading 9 988. (iv) Wher ever a rate has been prescribed in this notification subject to the condition tha t credit of input tax charged on goods or services used in supplying the service has not been taken, it shall mean that,- (a ) credit of input tax charged on goods or services used exclusively in supplying such service has not been taken; and (b) credit of input ta x charged on goods or services used partly for supplying s uch service and partly for effecting other supplies eligible for input tax credits , is reversed as if supply of such service is an exempt supply and a ttracts provisions of sub-section (2 ) of section 17 of the Mizoram Goods and Services Tax Act, 2017 and the rules made thereu nder. (v) “information technology software” means a ny representation of instructions, da ta, sound or image, including source code and object code, r ecorded in a machine readable form, a nd capa ble of being ma nipulated or providing intera ctivity to a user, by means of a computer or an automatic da ta processing machine or any other device or equipment. (vi) “agr icultur al extension” means application of scientific resea rch and knowledge to a gricultural practices through fa rmer education or training.9-9- 9-35HeadingOther s ervices (washing, cleaning and dyeing services; 9997beauty and physica l well-being services; and other miscellaneous services including services nowhere else classified). 36HeadingDomestic services. 9998 37HeadingServices pr ovided by extra territorial or ganisations 9999and bodies.- 12 - Ex-326/2017 (vii) “agr icultur al 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, fu el, raw material or other similar products, on which either no further processing is done or such processing is done a s is usua lly done by a cultivator or producer which does not alter its ess ential characteristics but makes it mar ketable for primary mar ket. (viii) “Agricultural Produce Marketing Committee or Board” means any committee or board cons tituted under a State law for the time being in force for the purpose of regulating the marketing of agricultural produce. 5.This notification s hall come into force with effect from 1st day of July, 2017. Vanlal Chhuanga, Commissioner & Secretary to the Govt. of Mizoram, Taxation Department. - 13 -Ex-326/2017 Annexure: Scheme of Classifica tion of Services 1Chapter 99All Services 2Section 5Construction Services 3Heading 9954Construction services 4Group 99541Construction services of buildings 5995411 Construction services of single dwelling or multi dwelling or multi-storied residential buildings 6995412 Construction services of other residentia l buildings such as old age homes, homeless shelters, hostels and the like 7995413 Construction services of industr ial buildings such as buildings used for production activities (u sed for assembly line activit ies), wor kshops, storage buildings and other similar industrial buildings 8995414 Construction services of commercial buildings such as office buildings, exhibition and marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatr es and other similar buildings 9995415 Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including veterinary clinics, religious establishments, cour ts, prisons, museums a nd other simila r buildings 10995416 Construction services of other buildings nowhere else classified 11995419 Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildings covered a bove 12Group 99542General construction services of civil engineering works 13995421 General construction services of highwa ys, str eets, r oads, r ailways and airfield runways, bridges and tunnels 14995422 General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks 15995423 General construction services of long-distance underground/ overland/ submarine pipelines, communication and electric power lines (cables); pumping stations and related works; transformer stations and related works 16995424 General construction services of local water and sewage pipelines, electricity and communication cables and related works 17995425 General construction services of mines and industrial plants 18995426 General Construction services of Power Plants a nd its related infr astructure 19995427 General construction services of outdoor sport and recreation facilities 20995428 General construction services of other civil engineering works nowhere else classified 21995429 Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the constructions covered a bove 22Group 99543Site preparation services 23995431 Demolition services 24995432 Site formation and cleara nce ser vices including prepa ration services to make sites r eady for subsequent construct ion work, test drilling and boring and core ext raction, digging of trenches Sl. No.Chap ter, Section Heading or GroupService Description Service Code (Tariff) (1)(2)(3)(4)- 14 - Ex-326/2017 25995433 Exca vating and ear thmoving services 26995434 Water well drilling services and septic system installation services 27995435 Other site preparation services nowhere else classified 28995439 Services involving repa ir, alterations, additions, replacements, maintenance of t he constructions covered above 29Group 99544Assembly and erection of prefabricated constructions 30995441 Installation, assembly and erection services of prefa bricated buildings 31995442 Installation, assembly and erection services of other prefabricated structures and construct ions 32995443 Installation services of all types of street furniture (such as bus shelters, benches, telephone booths, public toilets, and the like) 33995444 Other assembly and erection services nowhere else classified 34995449 Services involving repa ir, alterations, additions, replacements, maintenance of t he constructions covered above 35Group 99545Special trade construction services 36995451 Pile driving and foundation services 37995452 Building fr aming a nd roof framing services 38995453 Roofing and waterproofing services 39995454 Concrete services 40995455 Stru ctural steel er ection services 41995456 Ma sonr y services 42995457 Scaffolding services 43995458 Other special trade construction services nowhere else classified 44995459 Services involving repa ir, alterations, additions, replacements, maintenance of t he constructions covered above 45Group 99546Installation services 46995461 Electrical installation services including Electrical wiring and fitting services, fire alarm installa tion ser vices, burglar alarm system installation services 47995462 Water plumbing and drain laying services 48995463 Heating, ventilation and a ir conditioning equip ment installation services 49995464 Gas fitting installation services 50995465 Insulation services 51995466 Lift and escalator installation services 52995468 Other insta llation services nowhere else classified 53995469 Services involving repa ir, alterations, additions, replacements, maintenance of t he installations covered above 54Group 99547Building completion and finishing services 55995471 Glazing services 56995472 Pla stering services 57995473 Painting services 58995474 Floor and wall tiling services 59995475 Other floor laying, wall covering and wall papering services 60995476 Joinery and carpentry services 61995477 Fencing and railing services 62995478 Other building completion and finishing services nowhere else classified 63995479 Services involving repa ir, alterations, additions, replacements, maintenance of the completion/finishing works covered a bove 64Section 6Distributive Trade Services ; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services- 15 -Ex-326/2017 65Heading 9961Services in wholesale trade 66Group 99611 67996111 Services provided for a fee or commission or on contract ba sis on wholesale tra de 68Heading 9962Services in retail trade 69Group 99621 70996211 Services provided for a fee or commission or on contract basis on retail trade 71Heading 9963Accommodation, food a nd beverage services 72Group 99631Accommoda tion services 73996311 Room or unit accommodation services provided by Hotels, Inn, Guest House, Club and the like 74996312 Camp site ser vices 75996313 Recr eational and vacation camp services 76Group 99632Other accommodation services 77996321 Room or unit accommodation services for students in student residences 78996322 Room or unit accommodation services provided by Hostels, Camps, Paying Guest and the like 79996329 Other room or unit accommodation services nowhere else classified 80Group 99633Food, edible prepara tions, a lcoholic and non-alcoholic bever ages serving services 81996331 Services provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food 82996332 Services pr ovided by Hotels, Inn, Guest House, Club and the like including room services, takeaway services and door delivery of food 83996333 Services provided in canteen and other similar establishments 84996334 Catering Services in exhibition halls, events, marriage halls and other outdoor/ indoor funct ions 85996335 Catering services in trains, flights a nd the like 86996336 Preparation or supply services of food, edible preparations, alcoholic and non-alcoholic beverages to airlines and other transportation opera tors 87996337 Other contr act food services 88996339 Other food, edible prepar ations, alcoholic and non-a lcoholic bever ages serving services nowher e els e cla ssified 89Heading 9964Pa ss enger tr ansp or t s ervic es 90Group 99641Local transport and sightseeing transportation services of passengers 91996411 Loca l land transpor t services of passengers by railways, metro, monor ail, bus, tramway, autos, three wheelers, scooters and other motor vehicles 92996412 Taxi services inclu ding radio taxi and other similar services 93996413 Non-scheduled loca l bus a nd coach charter services 94996414 Other land t ransportation services of passengers 95996415 Local water transport services of passengers by ferries, cruises and the like 96996416 Sightseeing transportation services by rail, land, water and air 97996419 Other local transportation services of passengers nowhere else classified 98Group 99642Long-distance transport services of passengers 99996421 Long-distance transport s ervices of pa ssenger s through rail networ k by railways, metro and the like 100996422 Long-distance transport services of passengers through road by bus, car, non-scheduled long distance bus and coach services, stage carriage and the like 101996423 Taxi services inclu ding radio taxi and other similar services- 16 - Ex-326/2017 102996424 Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships a nd the like 103996425 Domestic/ international scheduled air transport services of passengers 104996426 Domestic/ international non-scheduled air transport services of passengers 105996427 Space transport services of passengers 106996429 Other long-distance transportation services of passengers nowhere else classified 107Heading 9965Goods Transport Services 108Group 99651Land transport services of Goods 109996511 Road transport services of Goods including letters, par cels, live animals, household a nd office furniture, containers and the like by r efriger ator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles 110996512 Railway transport services of Goods including letters, parcels, live animals, household and office furniture, intermodal containers, bulk cargo and the like 111996513 Transport services of petr oleum a nd natur al gas, water, sewerage and other goods via pipeline 112996519 Other land transport services of goods nowhere else classified 113Group 99652Water transport services of goods 114996521 Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships and the like 115996522 Inla nd water transport services of goods by refrigerator vessels, tankers and other vessels 116Group 99653Air and space transport services of goods 117996531 Air transpor t services of letters and parcels and other goods 118996532 Space transport services of freight 119Heading 9966Rental services of transport vehicles with or without operators 120Group 99660Rental services of transport vehicles with or without operators 121996601 Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator 122996602 Rental services of water vessels including passenger vessels, freight vessels and the like with or without operator 123996603 Rental services of aircraft including passenger a ircrafts, freight aircr afts and the like with or without operator 124996609 Rental services of other transport vehicles nowhere else classified wit h or without operator 125Heading 9967Supporting services in transport 126Group 99671Cargo handling services 127996711 Container handling services 128996712 Customs house agent services 129996713 Clearing and forwarding services 130996719 Other cargo and baggage handling services 131Group 99672Storage and warehousing services 132996721 Refrigera ted storage services 133996722 Bulk liquid or gas stora ge services 134996729 Other storage and warehous ing services 135Group 99673Supporting services for railway transport 136996731 Railway pushing or towing services 137996739 Other supporting services for ra ilway transpor t nowhere else classified 138Group 99674Supporting services for road transport- 17 -Ex-326/2017 139996741 Bus station services 140996742 Operation services of national highways, state highways, expressways, roads and streets; bridges and tunnel operation services 141996743 Parking lot services 142996744 Towing services for commercial and priva te vehicles 143996749 Other suppor ting services for road transport nowhere else classified 144Group 99675Supporting services for water transport (coastal, transoceanic and inland waterways) 145996751 Port and wa terway operation services (excluding cargo handling) such as operation services of ports, docks, light houses, light ships a nd the like 146996752 Pilotage and berthing services 147996753 Vess el salva ge and refloating services 148996759 Other suppor ting services for water transport nowhere else classified 149Group 99676Supporting services for air or space transport 150996761 Airport operation services (excluding car go handling) 151996762 Air traffic contr ol services 152996763 Other supporting services for air transport 153996764 Supporting services for spa ce transport 154Group 99679Other supporting transport services 155996791 Goods transport agency services for roa d transport 156996792 Goods transport agency services for other modes of transport 157996793 Other goods transport services 158996799 Other supporting tr ansport services nowhere else classified 159Heading 9968Postal and courier services 160Group 99681Postal and courier services 161996811 P osta l s ervices including post office counter services, mail b ox r ent a l ser vices 162996812 Cour ier services 163996813 Loca l delivery services 164996819 Other Delivery Services nowhere else classified 165Heading 9969Electricity, gas, water and other distribution services 166Group 99691Electricity and gas distr ibution services 167996911 Electricity transmission services 168996912 Electricity distribution services 169996913 Gas distribution services 170Group 99692Water distribution and other services 171996921 Water distribution services 172996922 Services involving distribution of steam, hot water and air conditioning supply and the like 173996929 Other similar services 174Section 7Financial and r ela ted services; real esta te services; and r ental and leasing services 175Heading 9971Financia l and rela ted services 176Group 99711Financial services (except investment banking, insurance services and pension services) 177997111 Central banking services 178997112 Deposit services 179997113 Cr edit-gr anting services including stand-b y commitment, guara ntees a nd s ecurities 180997114 Financial lea sing services 181997119 Other financial services (except investment ba nking, insurance services and pension services)- 17 - Ex-326/2017 182Group 99712Investment banking services 183997120 Investment banking services 184Group 99713Insurance and pension services (excluding reinsurance services) 185997131 pension services 186997132 Life insura nce ser vices (excluding reinsurance services) 187997133 Accident and health insura nce services 188997134 Motor vehicle insura nce services 189997135 Marine, aviation, and other tra nsport insurance services 190997136 Freight insurance services and travel insurance services 191997137 Other property insura nce services 192997139 Other non-life insurance s ervices (excluding reinsurance services) 193Group 99714Reinsurance services 194997141 Life reinsurance services 195997142 Accident and health reinsura nce services 196997143 Motor vehicle reinsurance services 197997144 Marine, aviation a nd other transport reinsurance services 198997145 Freight reinsurance services 199997146 Other property reinsurance services 200997149 Other non-life reinsurance services 201Group 99715Services auxiliary to financial services (other than to insurance and pensions) 202997151 Services related to investment banking such a s mergers and acquisition services, cor por at e finance and ventur e capit al services 203997152 Brokerage and related securities a nd commodities services inclu ding commodity exchange services 204997153 Portfolio management services except pension funds 205997154 Trust and custody services 206997155 Services related to the administr ation of financial mar kets 207997156 Fina ncial consultancy services 208997157 Foreign exchange services 209997158 Fina ncial tr ansactions processing and clearing house services 210997159 Other services auxiliary to financial services 211Group 99716Services auxiliary to insurance and pensions 212997161Services auxiliary to insurance and pensions 213997162 Insurance claims a djustment services 214997163 Actua rial services 215997164 Pension fund management services 216997169 Other services auxiliary to insurance a nd pensions 217Group 99717Services of holding financial assets 218997171 Services of holding equity of subsidiar y compa nies 219997172 Services of holding secur ities a nd other assets of tr usts and funds and similar financial entities 220Heading 9972Real estate services 221Group 99721Real estate services involving owned or leased property 222997211 Rental or leasing services involving own or leased residential property 223997212 Rental or leasing services involving own or leased non-r esidential property 224997213 Trade services of buildings 225997214 Tr ade services of time-sha r e proper ties 226997215 Trade services of vacant a nd subdivided land- 19 -Ex-326/2017 227Group 99722Real estate services on a fee or commission basis or on contract basis 228997221 Pr operty management services on a fee or commission basis or on contr act basis 229997222 Building sa les on a fee or commission basis or on contract basis 230997223 Land sales on a fee or commission basis or on contract basis 231997224 Real estate appraisal services on a fee or commission basis or on contract basis 232Heading 9973Leasing or rental services with or without operator 233Group 99731Leasing or rental services concerning machinery and equipment with or without operator 234997311 Leasing or r ental services concerning tra nsport equipments including cont ainers, with or without operator 235997312 Leasing or rental services concerning agricultural machinery and equipment with or without operator 236997313 Leasing or rental services concerning construction ma chinery and equipment with or without operator 237997314 Leasing or r ental s ervices concerning office machinery a nd equipment (except computers) with or without operator 238997315 Leasing or rental services concerning computers with or without opera tors 239997316 Leasing or rental services concerning telecommunications equipment with or without operator 240997319 Leasing or r ental s ervices concerning other machinery and equipments with or without operator 241Group 99732Leasing or rental services concerning other goods 242997321 Leasing or rental s ervices concerning televisions, radios, video cassette recorder s, projectors, audio syst ems and rela ted equipment and accessories (home entertainment equipment ) 243997322 Leasing or rental services concerning video tapes and disks (home entertainment equipment ) 244997323 Leasing or r enta l services concerning furnit ure and other household appliances 245997324 Leasing or r ental services concerning pleasure and leisure equipment 246997325 Leasing or r ental services concerning household linen 247997326 Leasing or r ental s ervices concerning text iles, clothing and footwear 248997327 Leasing or rental services concerning do-it-yourself machinery and equipment 249997329 Leasing or rental services concerning other goods 250Group 99733Licensing services for the right to use intellectual property and similar pr oducts 251997331 Licensing services for the right to use computer soft ware and databases 252997332 Licensing services for the right t o broadcast and show original films, sound recordings, radio and television pr ogramme and the like 253997333 Licensing services for the right to reproduce origina l art works 254997334 Licensing services for the right to repr int and copy manuscripts, books, journals and periodicals 255997335 Licensing services for the right to use research and development products 256997336 Licensing services for the right to use tradema rks and franchises 257997337 Licensing services for the right to use minerals including it s exploration and evaluation 258997338 Licensing services for right to use other natural resources including telecommunica tion spectrum 259997339 Licensing services for the right t o use other intellectua l property products and other r esources nowhere else classified- 20 - Ex-326/2017 260Section 8Business and Production Services 261Heading 9981Research and development services 262Group 99811Research and experimental development services in natural sciences and engineering 263998111 Research and experimental development services in natur al sciences 264998112 Research a nd experimental development services in engineering and technology 265998113 Research and experimental development services in medical sciences and pharmacy 266998114 Research and experimental development services in agr icultur al sciences 267Group 99812Research and experimental development services in social sciences and humanities 268998121 Research and experimental development services in social sciences 269998122 Research and experimental development services in humanities 270Group 99813Interdisciplinary research services 271998130 Interdiscip linary research and experimental development services 272Group 99814Research and development originals 273998141 Research and development or iginals in pha rmaceuticals 274998142 Research and development originals in agriculture 275998143 Research and development originals in biotechnology 276998144 Research and development origina ls in computer related sciences 277998145 Research and development originals in other fields nowhere else classified 278Heading 9982Legal and accounting services 279Group 99821Legal services 280998211 Legal advisory and representation services concerning criminal law 281998212 Legal advisory and representation services concerning other fields of law 282998213 Legal documentation and certifica tion services concerning patents, copyrights and other intellectual property rights 283998214 Legal documentation and certification services concerning other docu ments 284998215 Arbitration and conciliation services 285998216 Other legal services nowhere else classified 286Group 99822Accounting, auditing and bookkeeping services 287998221 Fina ncial auditing services 288998222 Accounting and bookkeeping services 289998223 Payr oll services 290998224 Other simila r services nowhere els e classified 291Group 99823Tax consultancy and preparation services 292998231 Corporate tax consulting and pr eparation services 293998232 Individual t ax prepa ration a nd planning services 294Group 99824Ins olvency and r eceivership services 295998240 Insolvency and receivership services 296Heading 9983Other professional, technical and business services 297Group 99831Management consulting and management services; information technology services 298998311 Management consulting and management services including financial, strategic, huma n resou rces, ma rketing, opera tions a nd supply chain management 299998312 Business consulting services including public relations services 300998313 Information technology cons ulting a nd support services 301998314 Information technology design and development services 302998315 Hosting and information technology infr astruct ure provisioning services 303998316 Information technology infr astructure and network management services- 21 -Ex-326/2017 304998319 Other information technology services nowhere else classified 305Group 99832Architectural services, urban and land planning and landscape ar chitectural services 306998321 Architectura l advisory services 307998322 Architectur al services for residential building projects 308998323 Architectura l services for non-residentia l building projects 309998324 Historical restoration architectur al services 310998325 Urba n planning services 311998326 Rura l land planning services 312998327 Project sit e master planning services 313998328 Landscape ar chitectural services and advisory services 314Group 99833Engineering s er vices 315998331 Engineering advisory services 316998332 Engineering services for building projects 317998333 Engineering services for industrial and manufactur ing projects 318998334 Engineering services for tra nsportation projects 319998335 Engineering services for power projects 320998336 Engineering services for telecommunications and br oadcasting projects 321998337 Engineering services for waste management projects (hazardous and non- haza rdous), for water, sewerage and drainage projects 322998338 Engineering services for other project s nowhere else classified 323998339 Project mana gement services for construct ion projects 324Group 99834Scientific and other technical services 325998341 Geological a nd geophysical consulting services 326998342 Subsurface surveying services 327998343 Mineral exploration a nd evaluation 328998344 Surface sur veying and map-making services 329998345 Weather forecasting and meteorological services 330998346 Technical testing and analysis services 331998347 Certification of ships, aircraft, dams, a nd the like 332998348 Certification and authentica tion of works of art 333998349 Other technical and scientific services nowhere else classified 334Group 99835Veterinary services 335998351 Veterinary services for pet animals 336998352 Veterinary services for livestock 337998359 Other veterinary services nowhere else classified 338Group 99836Advertising services and pr ovision of advertising space or time 339998361 Advertising Services 340998362 Purchase or sale of advertising space or time, on commission 341998363 Sale of advertising space in print media (except on commission) 342998364 Sale of television and radio advertising time 343998365 Sale of internet advertising space 344998366 Sale of other advertising space or time (except on commission) 345Group 99837Market research and public opinion polling services 346998371 Ma rket resea rch s ervic es 347998372 Public opinion polling services 348Group 99838Photography and videography and their processing services 349998381 Portrait photography services 350998382 Advertising and related photography services- 22 - Ex-326/2017 351998383 Event photography and event videogra phy services 352998384 Specialty photography services 353998385 Rest oration and retouching services of photogr aphy 354998386 Photographic and videogra phic processing services 355998387 Other photography and videography and their pr ocessing services nowhere else classified 356Group 99839Other professional, technical and business services 357998391 Specialty design services including interior design, fashion design, industrial design and other s pecialty design services 358998392 Design originals 359998393 Scientific and technical consulting services 360998394 Original compilations of facts or informa tion 361998395 Translation and interpretation services 362998396 Trademarks and franchises 363998397 Sponsorship services and brand promotion services 364998399 Other professional, technical and business services nowhere else classified 365Heading 9984Telecommunica tions, br oa dcasting a nd infor mation supply services 366Group 99841Telephony and other telecommunications services 367998411 Carrier services 368998412 Fixed telephony services 369998413 Mobile telecommunications services 370998414 Private network services 371998415 Data transmission services 372998419 Other telecommunications services including fax services, telex services nowhere else cla ssified 373Group 99842Inter net t elecommu nicat ions s er vices 374998421 Int ernet ba ckbone services 375998422 Internet access services in wired and wireless mode 376998423 Fax, telephony over the internet 377998424 Audio conferencing and video conferencing over the internet 378998429 Other internet telecommunications services nowhere else classified 379Group 99843On-line content services 380998431 On-line text based information such as online books, newspapers, periodicals, directories and the like 381998432 On-line audio content 382998433 On-line video content 383998434 Software downloads 384998439 Other on-line contents nowhere else classified 385Group 99844News agency services 386998441 News agency services to newspapers and periodicals 387998442 Services of independent journalis ts and press photographers 388998443 News agency services to audiovisual media 389Group 99845Library and archive services 390998451 Libr ary services 391998452 Operation services of public archives including digit al archives 392998453 Operation services of historical a rchives including digital archives 393Group 99846Broadca sting, programming and progr amme distribution services 394998461 Radio broadca st originals 395998462 Television broa dcast originals- 23 -Ex-326/2017 396998463 Radio channel progra mmes 397998464 Television channel progra mmes 398998465 Broadca sting services 399998466 Home progra mme distribution services 400Heading 9985Support services 401Group 99851Employment services including personnel s earch, referral service and labour supply service 402998511 Executive or retained personnel search services 403998512 Perma nent p la cement services, other tha n execut ive sear ch services 404998513 Contr act staffing services 405998514 Temporary staffing services 406998515 Long-term staffing (pay rolling) services 407998516 Temporary staffing-to-permanent placement services 408998517 Co-employment staffing services 409998519 Other employment and labour supply services nowhere else classified 410Group 99852Investigation and security services 411998521 Investigation services 412998522 Security consulting services 413998523 Secur ity systems services 414998524 Armoured car services 415998525 Guar d services 416998526 Training of guard dogs 417998527 Polygraph services 418998528 Fingerprinting services 419998529 Other security services nowhere else classified 420Group 99853Cleaning ser vices 421998531 Disinfecting and exterminating services 422998532 Window cleaning services 423998533 Gener al cleaning services 424998534 Specialised cleaning services for r eservoirs and tanks 425998535 Sterilisation of objects or premises (operating rooms) 426998536 Furnace and chimney cleaning services 427998537 Exterior cleaning of buildings of all types 428998538 Cleaning of transportation equipment 429998539 Other cleaning services nowhere else classified 430Group 99854P acka ging ser vices 431998540 Packaging services of goods for others 432998541 Parcel packing and gift wrapping 433998542 Coin and currency packing services 434998549 Other packaging services nowhere else classified 435Group 99855Travel arrangement, tour operator and related services 436998551 Reservation services for tr ansporta tion 437998552 Reservation services for accommodation, cruises and pa ckage tours 438998553 Reservation services for convention centres, congress centres a nd exhibit ion halls 439998554 Reservation services for event tickets, cinema halls, entertainment and recr eationa l services and other r eservation services 440998555 Tour operator services 441998556 Tour ist guide services 442998557 Tour ism promotion and visitor information services- 24 - Ex-326/2017 443998559 Other travel arrangement and related services nowhere else classified 444Group 99859Other support services 445998591 Credit reporting a nd rating services 446998592 Collection agency services 447998593 Telephone-ba sed support services 448998594 Combined office administrative services 449998595 Specialised office support services such as duplicating services, mailing services, document prepar ation a nd the like 450998596 Events, exhibitions, conventions and trade shows organisation and assistance services 451998597 Landscape ca re and maintenance services 452998598 Other infor mation services nowhere else classified 453998599 Other suppor t services nowhere else classified 454Heading 9986Support services to agriculture, hunting, forestry, fishing, mining and utilities 455Group 99861Support services to agricultur e, hunting, for est ry and fishing 456998611 Support services to crop production 457998612 Anima l husbandry services 458998613 Support services to hunting 459998614 Support services to forestry and logging 460998615 Support services to fishing 461998619 Other suppor t services to agricult ure, hunting, forestry and fis hing 462Group 99862Support services to mining 463998621 Support services t o oil and gas extraction 464998622 Support services to other mining nowhere else classified 465Group 99863Support services to electricity, gas and water distribution 466998631 Support services to electricity tr ansmission and distribution 467998632 Support services to gas distribution 468998633 Support services to water distribution 469998634 Support services to distr ibution services of steam, hot water and air- conditioning supply 470Heading 9987Maintenance, repair and installation (except construction) services 471Group 99871Maintenance and repair services of fabricated metal products, machinery and equipment 472998711 Maintena nce and rep air services of fabric ated met al products, ex cept machinery and equipment 473998712 Maintenance and repair services of office and a ccounting machinery 474998713 Maintenance and repair services of computers and p eripheral equipment 475998714 Maintenance and repair services of transport machinery a nd equipment 476998715 Maintenance and repair services of electrical household applia nces 477998716 Maintenance and repair services of telecommunication equipments and apparatus 478998717 Maintenance and repair services of commercial and industria l machinery 479998718 Maintenance and repair services of elevators and escala tors 480998719 Maintenance and repair services of other machinery and equipments 481Group 99872Repair services of other goods 482998721 Repa ir services of footwear and leather goods 483998722 Repa ir services of watches, clocks a nd jewellery 484998723 Repa ir services of garments and household text iles 485998724 Repair services of furniture 486998725 Repa ir ser vices of bicycles- 25 -Ex-326/2017 487998726 Maintenance and repair services of musical instruments 488998727 Repa ir services for photogr aphic equipment and cameras 489998729 Maintenance and repair services of other goods nowhere else classified 490Group 99873Installation services (other than construction) 491998731 Installation services of fabrica ted meta l products, except ma chinery and equipment 492998732 Installation services of industr ial, manufacturing and service industry machinery and equipment 493998733 Installation services of office and accounting machinery and computers 494998734 Installation services of radio, television and communica tions equipment and apparatus 495998735 Installation services of professional medical ma chinery and equipment, and precision and optical instruments 496998736 Installation services of electrical machinery and apparatus nowhere else classified 497998739 Installation services of other goods nowhere else classified 498Heading 9988Manufacturing services on physica l inputs (goods) owned by others 499Group 99881Food, beverage and tobacco manufacturing services 500998811 Meat processing services 501998812 Fish processing services 502998813 Fruit and vegetables processing services 503998814 Vegetable and animal oil and fat ma nufactur ing services 504998815 Dair y product manufacturing services 505998816 Other food product manufacturing services 506998817 Prepared animal feeds manufacturing services 507998818 Beverage ma nufacturing services 508998819 Toba cco manufacturing services nowhere else classified 509Group 99882Textile, wearing apparel and leather manufacturing services 510998821 Textile manufacturing services 511998822 Wear ing appa rel manufactur ing services 512998823 Leather and leather product manufacturing services 513Group 99883Wood and paper manufacturing services 514998831 Wood and wood product manufacturing services 515998832 Paper and paper product manufacturing services 516Group 99884Petroleum, chemical and pharmaceutical product manufacturing services 517998841 Coke and refined petroleum product manufacturing services 518998842 Chemical product manufacturing services 519998843 Pharmaceutical product manufacturing services 520Group 99885Rubber, plastic a nd ot her non-metallic minera l product manufacturing service 521998851 Rubber and plastic product manufacturing services 522998852 Plastic product manufacturing services 523998853 Other non-metallic minera l product manufacturing services 524Group 99886Basic metal manufacturing services 525998860 Basic meta l manufacturing services 526Group 99887Fabricated metal product, machinery and equipment ma nufa cturing services 527998871 Structural metal product, tank, reservoir and steam generator manufacturing services 528998872 Weapon and ammunit ion manufacturing services 529998873 Other fabrica ted meta l product manufa cturing and meta l treatment services- 26 - Ex-326/2017 530998874 Computer, electronic and optical product manufacturing services 531998875 Electrical equipment manufacturing services 532998876 Genera l-purpose ma chinery manufacturing services nowhere else classified 533998877 Special-purpose machinery ma nufactur ing services 534Group 99888Transport equipment manufacturing services 535998881 Motor vehicle and tr ailer ma nufactur ing services 536998882 Other transport equipment ma nufactur ing services 537Group 99889Other manufacturing services 538998891 Furniture manufacturing services 539998892 Jewellery ma nufactur ing services 540998893 Imitation jeweller y manufacturing services 541998894 Musical instrument manufacturing services 542998895 Spor ts goods manufacturing services 543998896 Game and toy manufacturing services 544998897 Medical and dental instrument and supply manufacturing services 545998898 Other manufacturing services nowhere else classified 546Heading 9989Other manufacturing services; publishing, printing and reproduction services ; materials recover y ser vices 547Group 99891Publishing, printing and reproduction services 548998911 Publishing, on a fee or contract basis 549998912 Printing and reproduction services of recorded media, on a fee or contract basis 550Group 99892Moulding, pressing, stamping, extruding and similar plastic ma nufa cturing services 551998920 Moulding, press ing, sta mping, extruding and similar pla stic manufacturing services 552Group 99893Casting, forging, stamping and similar metal manufacturing services 553998931 Iron and steel casting services 554998932 Non-ferrous metal casting services 555998933 Meta l forging, pressing, stamping, roll forming and powder metallur gy ser vices 556Group 99894Materials recovery (recycling) services, on a fee or contract basis 557998941 Metal waste and scrap recovery (recycling) services, on a fee or contract basis 558998942 Non-metal waste and scrap r ecovery (recycling) services, on a fee or contract basis 559Section 9Community, socia l and personal services and other miscellaneous services 560Heading 9991Public a dministr ation a nd other services provided to the community as a whole; compulsory social security services 561Group 99911Administrative services of the government 562999111 Overall Government public services 563999112 Public administrative services related to the provision of educational, health care, cultur al and other social services, excluding social security service 564999113 Public administrative services related to the more efficient operation of business 565999119 Other administrative services of the government nowhere else classified 566Group 99912Public administrative services provided to the community as a whole 567999121 Public administrative services related to External Affa irs, Diplomatic and Consular services abroad 568999122 Services related to foreign economic aid 569999123 Services related to foreign military aid 570999124 Milit ary defence services 571999125 Civil defence services 572999126 Police and fire pr otection services- 27 -Ex-326/2017 573999127 Public administrative services related to law courts 574999128 Administrative services related to the detention or rehabilitation of criminals 575999129 Public administrative services related to other public order and safety affairs nowhere else cla ssified 576Group 99913Administr ative ser vices related to compulsory social secur ity schemes 577999131 Administrative services related to sickness, maternity or temporary disa blement benef it schemes 578999132 Administrative ser vices r elated to government employee pension schemes; old-age disa bility or survivors’ benefit schemes, other than for government employees 579999133 Administrative services related to unemployment compensation benefit schemes 580999134 Administrative services r elated to family and child allowance progra mmes 581Heading 9992Education services 582Group 99921Pre-primary educa tion services 583999210 Pre-primary education services 584Group 99922Primary educa tion services 585999220 Primary educa tion services 586Group 99923Secondary Education Services 587999231 Secondary education services, general 588999232 Secondary education services, technical and vocational 589Group 99924Higher edu cation services 590999241 Higher education services, general 591999242 Higher education services, technical 592999243 Higher education services, vocational 593999249 Other higher education services 594Group 99925Specialised edu cation ser vices 595999259 Specialised education services 596Group 99929Other education and training services and educational support services 597999291 Cultural education services 598999292 Spor ts and r ecreation education services 599999293 Commercial training and coaching services 600999294 Other education and training services nowhere else classified 601999295 services involving conduct of examination for admission to educational institutions 602999299 Other educational suppor t services 603Heading 9993Human health and social care services 604Group 99931Human health services 605999311 Inp atient services 606999312 Medical and denta l services 607999313 Childbirth a nd related services 608999314 Nursing and physiot herapeutic services 609999315 Ambulance services 610999316 Medical laboratory and diagnostic-imaging services 611999317 Blood, sperm and organ ba nk services 612999319 Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture a nd the like 613Group 99932Residential care services for the elderly and disabled 614999321 Residential health-care services other than b y hospitals- 28 - Ex-326/2017 615999322 Residential care services for the elder ly and persons with disabilities 616Group 99933Other social services with accommodation 617999331 Residential care services for children suffering from mental r etardation, mental health illnesses or substance abuse 618999332 Other social services with accommodation for children 619999333 Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse 620999334 Other socia l services with accommodation for adults 621Group 99934Social ser vices without accommodation for the elderly and disa bled 622999341 Voca tional rehabilitation services 623999349 Other socia l services without accommodation for the elderly a nd disa bled nowhere else cla ssified 624Group 99935Other social services without accommodation 625999351 Child day-ca re services 626999352 Guidance and counseling services nowhere else classified related to children 627999353 Welfare services without a ccommoda tion 628999359 Other social services without accommodation nowhere else classified 629Heading 9994Sewage and waste collection, treatment and disposal and other environmental protection services 630Group 99941Sewer age, sewage treat ment and septic tank clea ning ser vices 631999411 Sewera ge a nd sewage tr eat ment servic es 632999412 Sept ic tank emptying and cleaning services 633Group 99942Waste collection services 634999421 Collection services of hazardous waste 635999422 Collection services of non-hazar dous recyclable materials 636999423 General waste collection services, residential 637999424 General waste collection services, other nowhere else classified 638Group 99943Waste treatment and disposal services 639999431 Waste prepar ation, consolidation and stor age services 640999432 Haza rdous waste treatment a nd disposal services 641999433 Non-hazardous waste treatment and disposal services 642Group 99944Remediation services 643999441 Site remediation and clean-up services 644999442 Containment, contr ol and monitor ing ser vices a nd other site remediation services 645999443 Building remediation services 646999449 Other remediation services nowhere else classified 647Group 99945Sanitation and similar services 648999451 Sweeping and snow remova l services 649999459 Other sanitation services nowhere else classified 650Group 99949Others 651999490 Other envir onmenta l protection services nowhere else classified 652Heading 9995Services of membership organisations 653Group 99951Services furnished by business, employers and professional organisations Services 654999511 Services furnished by business and employers or ganisations 655999512 Services fur nished by professional organisations 656Group 99952Services furnished by trade unions 657999520 Services furnished by tr ade unions- 29 -Ex-326/2017 658Group 99959Services furnished by other membership organisations 659999591 Religious services 660999592 Services fur nished by political or ganisations 661999593 Services fur nished by human rights organisations 662999594 Cultural and recreational associations 663999595 Services fu rnished by environmental advocacy gr oups 664999596 Services provided by youth associations 665999597 Other civic and social or ganisations 666999598 Home owners associations 667999599 Services pr ovided by other membership organisa tions nowhere else classified 668Heading 9996Recreational, cultural and sporting services 669Group 99961Audiovisual and related services 670999611 Sound recording services 671999612 Motion picture, videotape, television and ra dio programme production services 672999613 Audiovisual post-p roduction services 673999614 Motion picture, videotape and television progra mme distribution services 674999615 Motion picture pr ojection services 675Group 99962Performing arts and other live entertainment event presentation and promotion services 676999621 Performing arts event promotion and organisation services 677999622 Performing arts event production and presentation services 678999623 Performing arts fa cility operation services 679999629 Other performing arts and live entertainment services nowhere else classified 680Group 99963Services of performing and other artists 681999631 Services of performing artists including a ctors, r eaders, musicia ns, singers, dancers, television personalities, independent models a nd the like 682999632 Services of authors, composers, sculptors and other artists, except performing artists 683999633 Original works of authors, composers and other artists except perfor ming artists, painters and sculptors 684Group 99964Museum and preservation services 685999641 Museum and preserva tion services of historical sites and buildings 686999642 Bota nical, zoological and natur e reser ve services 687Group 99965Sports and recreational sports services 688999651 Spor ts and recreational sports event promotion and organisation services 689999652 Spor ts and recreational sports fa cility operation services 690999659 Other sports and recreational sports services nowhere else classified 691Group 99966Services of athletes and r ela ted support services 692999661 Services of athletes 693999662 Support services r elated to sports and recreation 694Group 99969Other amusement and recreational services 695999691 Amusement pa rk and similar attract ion services 696999692 Gambling and betting services including similar online services 697999693 Coin-operated amusement machine services 698999694 Lottery services 699999699 Other recreation a nd amusement services nowhere else classified 700Heading 9997Other ser vices 701Group 99971Washing, cleaning and dyeing services- 30 - Ex-326/2017 702999711 Coin-operated laundry services 703999712 Dry-cleaning services (including fur product cleaning services) 704999713 Other textile cleaning services 705999714 Pr essing services 706999715 Dyeing and colouring services 707999719 Other washing, cleaning and dyeing services nowhere else classified 708Group 99972Beauty and physical well-being services 709999721 Hairdressing and barbers services 710999722 Cosmetic treatment (including cosmetic or plastic surgery), manicur ing and pedicuring services 711999723 Physical well-being services including hea lth club and fitness centre 712999729 Other beauty treatment services nowher e els e cla ssified 713Group 99973Funeral, cremation and undertaking services 714999731 Cemeteries and cr emation services 715999732 Undertaking services 716Group 99979Ot her miscella neou s services 717999791 Services involving commercial use or exploitation of any event 718999792 Agreeing to do an act 719999793 Agreeing to refrain from doing an act 720999794 Agreeing t o toler ate an act 721999795 Conduct of r eligious ceremonies or rituals by persons 722999799 Other services nowhere els e cla ssified 723Heading 9998Domestic services 724Group 99980Domestic services 725999800 Domestic services both part time and full time 726Heading 9999Services provided by extraterritorial organisations and bodies 727Group 99990Services provided by extraterritorial organisations and bodies 728999900 Services provided by extraterritorial orga nisations and bodiesPublished and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50- 31 -Ex-326/2017

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATION No. 12/2017State Tax (Rate)No. J.21011/1/2017-TAX(xi), the 7th July, 2017.In exercise of the powers conferred by sub-section (1) of section 11 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on being satisfied that it is necessary in the public interest so to do, on the recommendations of t he Council, hereby exempts the intra-State supply of services of description as specified in column (3) of the Table below from so much of the state t ax leviable t hereon under sub-section (1) of section 9 of the said Act , as is in excess of the said tax calculated at the ra te as specified in the corresponding entry in column (4) of the said Table, unless specified otherwise, subject to the releva nt conditions as specified in the corresponding entr y in column (5) of the said Table, namely:- Table VOL - XLVI Aizawl, Tuesday 11.7.2017 Asadha 20, S.E. 1939, Issue No. 327Sl.Chapter, Section, Heading, Group or Service CodeDescription of ServiceRate Condition(1)(2)(3)(4)(5) Services by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities. Services by way of transfer of a going concern, a s a whole or an independent pa rt thereof. Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority b y way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution.1 Chapter 99 2 Chapter 99 3 Chapter 99NilNil NilNil NilNil - 2 - Ex-327/2017Services by Central Government, State Government, Union terr itory, local authority or governmental authority by wa y of any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution. Services by a governmental authorit y by wa y of any activit y in relation to any fu nction entrusted to a Panchayat under article 243G of the Constitution. Services by the Central Gover nment, Stat e Government, Union terr itory or local a uthority excluding the following services— (a) services by the Department of Posts 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 territ ory; (b) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (c) transpor t of goods or pa ssengers; or (d) any service, other than services covered under entries (a ) to (c) above, provided to business entit ies. Services provided by the Central Government, State Government, Union territory or local authority to a business entity wit h an aggr egate turnover of up to twenty lakh rupees (ten lakh rupees in case of a special category st ate) in the preceding financial yea r.Explanation . - F o r t he p u r p os es of t his ent r y, it is her eb y cla r ified that the provisions of this entry shall not be applicable to- (a) services,- (i) by the Department of P osts by way of speed post, exp ress parcel post, life insurance, and agency services p rovided to a person other than the Centr al Government, S tate Government, Union territ ory; (ii) in relation to an air craft or a vessel, inside or outside the precincts of a port or an airport; (iii) of tra nsport of goods or passengers; and (b) services by way of renting of immovable property. Services provided by the Central Government, State Government, Union territory or local authority to another Central Government, State Government, Union territory or loca l author ity: Provided tha t nothing cont ained in this entry shall apply to services- (i) by the Department of P osts by way of speed post, exp ress parcel post, life insurance, and agency services p rovided to a person other than the Central Government, State Government, Union territ ory; (ii) in relation to an air craft or a vessel, inside or outside the precincts of a port or an airport; (iii) of tr ansport of goods or passengers. Services pr ovided by Central Government, State Government, Union territory or a local a uthority where the cons iderationfor4 Chapter 99 5 Chapter 99 6 Chapter 99 7 Chapter 99 8 Chapter 99 9 Chapter 99NilNil NilNil NilNil NilNil NilNil NilNil - 3 -Ex-327/2017such services does not exceed five thousand rupees: Provided tha t nothing conta ined in this entry sha ll apply to- (i) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services p rovided to a person other than the Central Government, State Government, Union territ ory; (ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) transport of goods or passengers: Provided fu rther that in case where continuous supply of service, as defined in sub-section (33) of section 2 of the Mizoram Goods and Services Tax Act, 2017, is provided by the Central Government, State Government, Union territory or a local authority, the exemption shall apply only where the considera tion cha rgedfor such service does not exceed five thousand rupees in a fina ncial year. Services provided by way of pure labour contracts of cons truction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any other original works pertaining to the beneficiary- led individual house construction or enhancement under the Housing for All (Urban) Mission or Pradhan Mantri Awas Yoja na. Services by way of pure labour contracts of construction, erection, commissioning, or installation of original works pertaining to a single residential unit otherwise than a s a par t of a residential complex. Services by way of renting of residential dwelling for use as residence. Services by a person by way of- (a) conduct of any religious ceremony; (b) renting of precincts of a religiou s place meant for general public, owned or managed by an entity r egistered as a charitable or r eligious trust under section 12AA of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act) or a trust or a n institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause (23BBA) of section 10 of the said Income- tax Act: Provided tha t nothing contained in entry (b) of this exemption shall apply to,- (i) renting of rooms where charges are one thousa nd rupees or more per day; (ii) renting of premises, community halls, kalya nmandapa m or open area, a nd the like where char ges are ten thousand rupees or more per day; (iii) renting of s hops or other spaces for business or commerce where charges are ten thousand rupees or more per month.10 Heading 9954 11 Heading 9954 12Heading 9963 or Heading 9972 13 Heading 9963 or Heading 9972 or Heading 9995 or any other Heading of Section 9NilNil NilNil NilNil NilNil - 4 - Ex-327/2017Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having declared tar iff of a unit of accommodation below one thousand rupees per day or equivalent. Tr anspor t of passengers, wit h or wit hout a ccompa nied belongings, by – (a) air, embarking from or terminating in an airport located in the state of Aruna chal Pr adesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal; (b) non-air conditioned contract carriage other than radio taxi, for transpor tation of passengers, excluding tourism, condu cted tour, charter or hire; or (c) stage ca rriage other than air-conditioned sta ge carriage. Services provided to the Central Government, by way of transport of passengers with or without accompanied belongings, by air, embarking from or terminating at a regional connectivity scheme airport, against considera tion in the form of viability gap funding: Provided tha t nothing cont ained in this entry shall apply on or after the expiry of a period of one year fr om the da te of commencement of operations of the regional connectivity scheme airport as notified by the Ministry of Civil Aviation. Service of transportation of passengers, with or without accompanied belongings, by— (a) railways in a class other than— (i) first class; or (ii) an air -conditioned coach; (b) metro, monorail or tramway; (c) inland waterways; (d) public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and (e) metered cabs or auto r ickshaws (including e-ricksha ws). Services by way of transportation of goods- (a) by road except the services of— (i) a goods transportation agency; (ii) a cour ier agency; (b) by inland waterways. Services by way of transpor tation of goods by an a ircraft from a place outside India upto the customs station of clearance in India . Services by way of t ranspor tation by rail or a vessel from one place in India to another of the following goods – (a) relief materials meant for victims of natural or man-made disa sters, calamities, accidents or mishap; (b) defence or military equipments; (c) newspaper or ma gazines r egistered with the Registr ar of Newspapers; (d) railway equipments or materials;14 Heading 9963 15 Heading 9964 16 Heading 9964 17 Heading 9964 18 Heading 9965 19 Heading 9965 20 Heading 9965NilNil NilNil NilNil NilNil NilNil NilNil NilNil - 5 -Ex-327/2017(e) agricultural produce; (f) milk, salt and food grain including flours, pulses and rice; and (g) organic ma nure. Services provided by a goods transport agency, by way of transport in a goods car riage of - (a) agricultural produce; (b) goods, where consider ation charged for the transportation of goods on a consignment tra nsported in a single carriage does not exceed one thousand five hundred rupees; (c) goods, where consider ation charged for tra nsporta tion of all such goods for a single consignee does not exceed rupees s even hundr ed and fifty; (d) milk, salt and food grain including flour, pulses and rice; (e) organic ma nure; (f) newspaper or magazines registered with the Registrar of Newspapers; (g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or (h) defence or military equipments. Services by way of giving on hire – (a) to a state transport undertaking, a motor vehicle meant to carr y more than twelve passengers; or (b) to a goods transport agency, a means of transportation of goods. Service by way of access to a road or a bridge on payment of toll charges. Services by way of loading, unloading, packing, storage or warehousing of r ice. Transmission or distribution of electricity by an electricity transmission or distribution utility. Services by the Reserve Ba nk of India. Services by wa y of— (a ) extending deposits, loa ns or a dvances in so far as the consideration is represented by way of interest or discount (other than interest involved in cr edit car d services); (b)inter se sale or purchase of foreign curr ency amongst banks or a uthorised dealer s of foreign exchange or amongst banks and such dealers. Services of life insurance business provided by way of annuity under the Na tional Pension System regula ted by the Pension Fund Regulatory and Development Authority of India under the Pension Fund Regula tory and Development Authorit y Act, 2013 (23 of 2013). Services of life insurance business provided or agreed to be provided by the Ar my, Naval and Air For ce Group Insur ance Funds to members of the Army, Navy and Air Force, respectively, under the Gr oup Insurance Schemes of the Central Government.21 Heading 9965 or Heading 9967 22 Heading 9966 or Heading 9973 23 Heading 9967 24 Heading 9967 or Heading 9985 25 Heading 9969 26 Heading 9971 27 Heading 9971 28 Heading 9971 or Heading 9991 29 Heading 9971 or Heading 9991NilNil NilNil NilNil NilNil NilNil NilNil NilNil NilNil NilNil - 6 - Ex-327/2017Services by the Employees’ State Insurance Corporation to persons governed under the Employees’ St ate Insura nce Act, 1948 (34 of 1948). Services provided by the Employees Provident Fund Organisation to the persons governed under the Employees Provident F unds and the Miscellaneous Provisions Act, 1952 (19 of 1952). Services provided by the Insurance Regulatory and Development Authority of India to insur ers under the Insurance Regula tory and Development Authority of India Act, 1999 (4 1 of 1999). Services provided by the Securities and Exchange Board of India set up under the Securities and Exchange Board of India Act, 1992 (15 of 1992) by way of protecting t he interests of investors in securities and to promote the development of, and t o regulate, the securit ies mar ket. Services by an acquiring bank, to any person in relation to settlement of an amount upto two thousand rupees in a single transaction transact ed through credit card, debit card, charge card or other payment card service.Explanation. — For the purposes of this entry, “acqu iring bank” means any banking company, financial institution including non- banking fina ncial company or any other person, who makes the payment to any person who accepts such card. Services of genera l insur ance business provided under following schemes – (a) Hut Insur ance Scheme; (b) Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (ear lier known as Integra ted Rura l Development Programme); (c) Scheme for Insurance of Tribals; (d) Janata Personal Accident Policy and Gramin Accident Policy; (e) Group P ersonal Accident Policy for S elf-Employed Women; (f) Agricultural P umpset a nd Failed Well Insura nce; (g) premia collected on export credit insura nce; (h) Weather Based Crop Insur ance Scheme or the Modified Na tional Agr icultural Insur ance Scheme, approved by the Gover nmen t of India and implemented by the Ministry of Agriculture; (i) Jan Ar ogya Bima Policy; (j) National Agricu ltural Insurance Scheme (Rashtriya Kr ishi Bima Yojana); (k) Pilot Scheme on Seed Crop Insura nce; (l) Central Sector Scheme on Cattle Insura nce; (m) Univer sa l Healt h Insur ance Scheme; (n) Rashtriya Swasthya Bima Yojana; (o) Coconu t Palm Insurance Scheme; (p) Pradhan Mantri Suraksha BimaYojna; (q) Niramaya Health Insurance Scheme implemented by the Trust constituted under the provisions of the Nationa l Trust for the Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999).30 Heading 9971 or Heading 9991 31 Heading 9971 32 Heading 9971 33 Heading 9971 34 Heading 9971 35 Heading 9971 or Heading 9991NilNil NilNil NilNil NilNil NilNil NilNil - 7 -Ex-327/2017Services of life insurance business provided under following schemes- (a) Janashree Bima Yojana; (b) Aam Aadmi Bima Yojana; (c) Life micro-insurance pr oduct a s approved by the Insur ance Regulatory and Development Authority, having maximum amount of cover of fifty thousa nd rupees; (d) Varishtha Pension BimaYojana; (e) Pradhan Mantri Jeeva n JyotiBimaYojana; (f) Pradha n Mantr i Jan DhanYogana; (g) Pradhan Mantri Vaya Va ndan Yojana. Services by way of collection of contr ibution under the Atal Pension Yojana. Services by way of collection of contr ibution under any pension scheme of the State Governments. Services by the following persons in resp ective capacities – (a) business facilitator or a business correspondent t o a banking company wit h respect to accounts in its rural a rea bra nch; (b) any person as an intermediar y to a business facilitator or a business corr espondent with resp ect to services mentioned in entr y (a); or (c) business fa cilit ator or a busines s cor r espondent to a n insur a nce company in a rural a rea. Services provided to the Central Government, State Government, Union t erritor y u nder a ny insur a nce scheme for which t ota l premium is paid by the Central Government, State Government, Union territory. One t ime u p fr ont a mou nt (ca lled a s p r emiu m, s a la mi, cos t , p r ice, development charges or by any other name) leviable in respect of the service, by wa y of granting long term (thirty years, or mor e) lease of industrial plots, provided by the State Government Indu strial Development Corpora tions or Undertakings to industrial units. Services provided by the Central Government, State Government, Union territory or local authority by way of a llowing a business entity to operate as a telecom service provider or use r adio frequency spectrum during the period prior to the 1st April, 2016, on payment of licence fee or spectrum user charges, as the cas e may be. Services of leasing of assets (rolling stock assets including wagons, coaches, locos) by the Indian Railways Finance Corporation to Indian Railways. Services pr ovided b y an incubatee up to a tota l turnover of fifty lakh rupees in a financial year subject to the following conditions, namely:- (a) the total turnover ha d not exceeded fifty lakh rupees during the preceding financial year; and (b ) a period of three years ha s not elapsed from the date of entering into an a greement as an incuba tee.36 Heading 9971 or Heading 9991 37 Heading 9971 or Heading 9991 38 Heading 9971 or Heading 9991 39 Heading 9971 or Heading 9985 40 Heading 9971 or Heading 9991 41 Heading 9972 42 Heading 9973 or Heading 9991 43 Heading 9973 44 Heading 9981NilNil NilNil NilNil NilNil NilNil NilNil NilNil NilNil NilNil - 8 - Ex-327/2017Services pr ovided by- (a) an arbitral tribunal to – (i) any person other than a business entity; or (ii) a business entity with an aggr egate turnover up to twenty lakh rupees (ten la kh rupees in the case of special category states) in t he preceding financial year; (b) a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to- (i) an advocate or partnership firm of a dvocates providing lega l services; (ii) any person other than a business entity; or (iii) a business entity with an aggregate turnover up to twenty lakh rupees (ten la kh rupees in thecase of special category states) in t he preceding financial year; (c) a senior advocate by way of legal services to- (i) any person other than a business entity; or (ii) a business entity with an aggr egate turnover up to twenty lakh rupees (ten la kh rupees in the case of special category states) in the preceding financial year. Services by a veterinary clinic in relation to health care of animals or birds. Services pr ovided by the Central Government, S tate Government, Union territory or local authority by way of- (a) registration required under any law for the time being in force; (b) testing, calibr ation, safety check or certification relating to protection or safety of wor kers, consumers or public at la rge, including fire license, r equired under a ny law for the time being in force. Taxa ble services, provided or to b e provided, by a Technology Business Incubator or a Science and Technology Entrepre- neurship Park recognised by the National Science and Technology Entrepreneurship Development Board of the Depa rtment of Science and Technology, Government of India or bio-incubators recognised by the Biotechnology Industry Research Assistance Council, under the Department of Biot echnology, Government of India. Services by way of collecting or providing news by an independent journalist, Press Trust of India or United News of India. Services of public libraries by way of lending of books, publica tions or a ny other knowledge-enhancing content or material. Services pr ovided by the Goods and Services Tax Networ k to the Central Government or State Governments or Union terr itories for implementation of Goods and Services Tax. Services by an organiser to any person in respect of a business exhibition held out side India.45 Heading 9982 or Heading 9991 46 Heading 9983 47 Heading 9983 or Heading 9991 48 Heading 9983 or any other Heading of Chapter 99 49 Heading 9984 50 Heading 9984 51 Heading 9984 52 Heading 9985NilNil NilNil NilNil NilNil NilNil NilNil NilNil NilNil - 9 -Ex-327/2017Services by way of sponsorship of sporting events organised - (a) by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, State, zone or Country; (b) by Association of Indian Universities, Inter-University Sports Board, School Games Federation of India, All India Sports Council for the Dea f, Par alympic Committee of India or Special Olympics Bharat; (c) by the Central Civil Services Cultura l and Sports Board; (d) as part of national games, by the India n Olympic Association; or (e) under the Panchayat Yuva Kreeda Aur Khel Abhiyaan Scheme. Services relating 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 by wa y of— (a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or test ing; (b) supply of farm labour; (c) pr ocesses ca r ried out a t a n a gr icu lt ura l far m including tending, pruning, cutting, harvest ing, drying, cleaning, trimming, sun dr ying, fumigating, curing, sorting, gra ding, cooling or bulk packa ging a nd s uch like opera tions which do not a lt er the essent ia l characteristics of agricultural produce but make it only marketable for the primary mar ket; (d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use; (e) loading, unloading, packing, storage or warehousing of agricultural produce; (f) agricultural extension services; (g) services by any Agricultural P roduce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce. Carr ying out an intermediate production pr ocess as job work in relation to cultiva tion 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. Services by way of slaughtering of animals. Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fr uits and vegetables which do not change or a lter the essential characteristics of the said fruits or vegetab les. Services provided by the National Centre for Cold Cha in Development under the Ministry of Agriculture, Cooperation and Farmer ’s Welfare by way of cold chain knowledge dissemination. Services by a foreign dip lomatic mission located in India. Services by a specified organisation in respect of a religious pilgrimage facilitated by the Ministry of External Affairs, the Government of India, under bila teral a rrangement.53 Heading 9985 54 Heading 9986 55 Heading 9986 56 Heading 9988 57Heading 9988 or any oth er Headin g of Section 8 and Section 9 58 Heading 9988 or Heading 9992 59 Heading 9999 60 Heading 9991NilNil NilNil NilNil NilNil NilNil NilNil NilNil NilNil - 10 - Ex-327/2017Services provided by the Central Government, State Government, Union territory or local authority by way of issuance of passport, visa , driving licence, birth certificate or death certificate. Services provided by the Central Government, State Government, Union territory or local authority by way of tolerating non- performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Central Government, State Government, Union territory or local authority under such contr act. Services provided by the Central Government, State Government, Union territory or local authority by way of a ssignment of r ight to use natural resources to an individual farmer for cultiva tion of plants and rearing of all life forms of animals, except the rear ing of horses, for food, fibre, fu el, raw material or other similar products. Services provided by the Central Government, State Government, Union territory or local authority by way of a ssignment of r ight to use any natural resou rce where such r ight to use was assigned by the Centr al Government, State Government, Union territory or local authority before the 1st April, 2016: Provided that the exemption shall apply only to tax payable on one time charge payable, in full upfront or in installments, for assignment of right to us e such natura l resou rce. Services provided by the Central Government, State Government, Union territ ory by way of deputing officers after office hours or on holidays for inspection or container stuffing or such other duties in relation to import export cargo on payment of Merchant Over time c ha rges . Services provided - (a) by an educational institution to its students, faculty and staff; (b) to an educational institution, by way of,- (i) transportation of students, faculty and staff; (ii) catering, including any mid-da y meals scheme sponsored by the Central Government, State Government or Union territ ory; (iii) security or cleaning or house-keeping services performed in such educational institution; (iv) services relating to admission to, or conduct of examina tion by, such institution; upto higher secondary: Provided that nothing contained in entry (b) sha ll apply to an educational institution other than an institution pr oviding services by way of pre-school education and education u p to higher secondary school or equivalent. Services provided by the Indian Institutes of Ma nagement, as per the guidelines of the Centra l Gover nment, to their students, by way of the following educational programmes, except Executive Develop ment Pr ogramme: -61 Heading 9991 62 Heading 9991 or Heading 9997 63 Heading 9991 64 Heading 9991 or Heading 9973 65 Heading 9991 66 Heading 9992 67 Heading 9992NilNil NilNil NilNil NilNil NilNil NilNil NilNil - 11 -Ex-327/2017(a) two year full time Post Graduate Programmes in Mana gement for the Post Graduate Diploma in Management, to which admissions are made on the basis of Common Admission Test (CAT) conducted by the India n Institute of Management; (b) fellow programme in Management; (c) five year integrated progra mme in Management. Services pr ovided to a recognised spor ts body by- (a) an individual as a player, referee, umpire, coach or team manager for participa tion in a spor ting event or ganised by a recognized sports body; (b) another recognised sports b ody. Any services provided by, _ (a) the National Skill Development Corpor ation s et up by the Government of India; (b) a Sector Skill Council approved by the National Skill Development Corporation; (c) an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation; (d) a training partner approved by the National Skill Development Corporation or the Sector Skill Council, in relation to- (i) the National Skill Development Programme implemented by the National Skill Development Cor poration; or (ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or (iii) a ny ot her Scheme implemented by the Na tiona l Skill Development Corporation. Services of assessing bodies empanelled centrally by the Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under the Skill Development Initia t ive Scheme. Services pr ovided by training pr oviders (Project implementa tion agencies) under Deen Dayal Upa dhyaya Grameen Kaushalya Yojana implemented by the Ministry of Rural Development, Government of India by way of offering skill or vocational training courses certified by the National Council for Vocational Training. Services provided to the Central Government, State Government, Union territory administration under any training programme for which total expenditure is borne by the Central Government, State Government, Union territory administration. Services provided by the cord blood banks by way of preservation of stem cells or any other service in relation to such preser vation. Services by wa y of- (a) health care services by a clinical est ablishment, an authorised medical practitioner or para-medics; (b) services provided by way of transpor tation of a pa tient in an ambulance, other t han those specified in (a) above.68 Heading 9992 or Heading 9996 69 Heading 9992 or Heading 9983 or Heading 9991 70 Heading 9983 or Heading 9985 or Heading 9992 71 Heading 9992 72 Heading 9992 73 Heading 9993 74 Heading 9993NilNil NilNil NilNil NilNil NilNil NilNil NilNil - 12 - Ex-327/2017Services provided by operators of the common bio-medical waste treatment facility to a clinical establishment by way of treatment or disposal of bio-medical waste or the processes incidental thereto. Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets. Service by an unincorpora ted body or a non- pr ofit entity r egistered under any law for the time being in for ce, to its own member s by way of reimbursement of charges or share of contribution – (a) as a trade union; (b) for the provision of carrying out any activity which is exempt from the levy of Goods a nd service Tax; or (c) up to an amount of five thousand rupees per month per member for sourcing of goods or services from a third person for the common use of its members in a housing society or a residentia l comp lex. S er v ices b y a n a r t i s t b y wa y of a p er for ma nce i n folk o r cla s s ica l art forms of- (a) music, or (b) dance, or (c) theatre, if the consideration charged for such performance is not more than one lakh and fifty thousand rupees: Provided that the exemption shall not apply to service provided by such artist as a brand ambassa dor. Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo. Services by way of training or coaching in recr eational activities relating to- (a) arts or culture, or (b) s por ts b y c ha r it a b le ent ities r egis ter ed u nder s ect ion 1 2AA of the Income-tax Act. Services by way of right to admission to- (a) circus, dance, or theatrical performance including drama or ballet; (b) award function, concert, pageant, musical performance or a ny spor ting event other than a recognised sporting event; (c) recognised sporting event, where the consideration for admission is not more than Rs 250 per person as referred to in (a), (b) and (c) above.75 Heading 9994 76 Heading 9994 77 Heading 9995 78 Heading 9996 79 Heading 9996 80 Heading 9996 81 Heading 9996NilNil NilNil NilNil NilNil NilNil NilNil NilNil 2.Definitions. - For the pur poses of this notification, unless the context otherwise requires, - (a ) “a dvertisement” means any form of presentation for promotion of, or bringing awar eness about, any event, idea, immovable property, person, service, goods or actionable claim thr ough newspaper, television, ra dio or any other means but does not include any pr esentation made in person; (b) “advocate” has the same meaning as assigned to it in clause (a) of s ub-section (1) of section 2 of the Advocates Act, 1961 (25 of 1961); (c ) “agr icultur al extension” means application of scientific resea rch and knowledge to a gricultural practices through fa rmer education or training; - 13 -Ex-327/2017 (d) “agr icultur al 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 a s is usua lly done by a cultivator or producer which does not alter its ess ential characteristics but makes it mar ketable for primary mar ket; (e) “Agricultural Produce Marketing Committee or Board” means any committee or board cons tituted under a State law for the time being in force for the purpose of regulating the marketing of agricultural produce; (f) “air craft” has the same meaning as assigned to it in cla use (1) of section 2 of the Aircraft Act, 1934 (22 of 1934); (g) “air port” ha s the same meaning as assigned to it in clause (b) of section 2 of the Airports Authority of India Act, 1994 (55 of 1994.); (h) “approved vocational education cour se” means, - (i) a course run by an industr ial tra ining institute or an industr ial tra ining centre affiliated to the Nationa l Council for Vocational Tra ining or State Council for Vocational Training offering courses in designated t rades notified under the Apprentices Act, 1961 (5 2 of 1961); or (ii) a Modular Employable Skill Course, approved by the National Council of Vocational Training, r un by a person registered wit h the Director ate General of Training, Ministry of S kill Development and Entrepreneurship; (i) “ar bitral tribuna l” has the same meaning as assigned to it in clause (d) of section 2 of the Arbitration and Conciliation Act, 1996 (26 of 1996); (j)“authorised dealer of foreign exchange” shall have the sa me meaning assigned to “Author ised person” in clause (c) of section 2 of the Foreign Exchange Ma nagement Act, 1999 (42 of 1999); (k) “authorised medical practitioner” means a medical practitioner registered with any of the councils of t he recognised system of medicines established or r ecognis ed by law in India and includes a medical professiona l having the requisite qualification to pra ctice in any r ecognised system of medicines in India a s per a ny law for the time being in force; (l)“banking company” has the same meaning as assigned to it in clause (a) of section 45A of the Reserve Bank of India Act,1934(2 of 1934); (m) “bra nd ambassador” means a person engaged for pr omotion or marketing of a brand of goods, service, pr operty or actionable claim, event or endorsement of name, including a trade name, logo or house mark of any person; (n) “business entity” means a ny person carr ying out business; (o) “business facilita tor or business corresp ondent” means a n intermediary appoint ed under the business facilitator model or the business correspondent model by a ba nking company or an insurance company under the guidelines issued by the Reserve Ba nk of India; (p) “Central Electricity Authority” means the authority constituted under section 3 of the Electricity (Supply) Act, 1948 (54 of 1948); (q) “Central Tr ansmission Utility” shall have the same meaning as assigned to it in cla use (10) of section 2 of the Electricity Act, 2003 (36 of 2003); (r ) “cha ritable activities” means activities r elating to - (i) public health by way of ,- (A) care or cou nseling of (I) terminally ill persons or persons with severe physical or mental disability; (II) persons afflicted with HIV or AIDS; - 14 - Ex-327/2017 (III) persons addicted to a dependence-forming substance such as narcotics drugs or a lcohol; or (B) public awareness of preventive health, fa mily pla nning or prevention of HIV infection; (ii) advancement of religion , spirituality or yoga; (iii) adva ncement of educationa l progr ammes or skill development relating to,- (A) aba ndoned, orphaned or homeless children; (B) physically or menta lly abused and traumatized persons; (C) prisoners; or (D) persons over the a ge of 65 years residing in a rural a rea; (iv) preservation of environment including watershed, for ests and wildlife; (s) “clinical establishment” means a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place established as an independent entity or a part of an establishment to carry out diagnostic or investiga tive services of diseases; (t ) “contract carriage” has the same meaning as assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (u) “courier a gency” means any person engaged in the door-to-door transportation of time-sensitive documents, goods or articles utilising the services of a person, either directly or indirectly, to carr y or accompany such documents, goods or articles; (v) “Customs station” shall have the same meaning a s assigned to it in clause (13) of section 2 of the Customs Act, 1962 (52 of 1962); ( w) “declared ta riff” includes charges for all amenities provided in the unit of a ccommodation (given on r ent for stay) like furniture, air-conditioner, refrigera tors or any other amenities, but without excluding any discount offered on the published char ges for such unit; (x) “distributor or selling agent” means an individu al or a firm or a body corporate or other legal entity under law so appointed by the Or ganising State through an agr eement to market and sell lotteries on behalf of the Organising State; (y) “educational institution” means an institution providing services by way of,- (i)pre-school education and education up to higher secondary school or equivalent; (ii) education a s a par t of a curriculum for obtaining a qualifica tion recognised by any law for the time being in force; (iii) education a s a par t of an approved vocational education cou rse; (z) “electricity transmission or distribution utility” means the Central Electricity Authority; a State Electricity Board; the Central Transmission Utility or a State Transmission Utility notified under the Electricity Act, 2003 (36 of 2003); or a distribution or transmission licensee under the said Act, or any other entity entrusted with such function by the Central Government or, as the case may be, the State Government; (za) “e-r ickshaw” means a special purpose battery powered vehicle of power not exceeding 4000 watts, having three wheels for carrying goods or passengers, as the case may be, for hir e or reward, manufactured, cons tructed or ada pted, equipped and maintained in accordance with such specifications, as may be prescribed in this behalf; (zb) “general insurance business” has the same meaning as a ssigned to it in clause (g) of section 3 of the General Insurance Business (Nationalisation) Act, 1972 (57 of 1972); (zc) “genera l public” mea ns the body of people at large sufficiently defined by some common quality of p ublic or impersonal nature; (zd) “goods carriage” ha s the sa me meaning as assigned to it in clause (14) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); - 15 -Ex-327/2017 (ze) “goods transport agency” means any person who provides service in relation to transpor t of goods by roa d and issues consignment note, by whatever name called; (zf) “governmental authority” has the same meaning a s assigned to it in theExplanation to clause (16) of section 2 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017); (zg) “health car e services” means any service by way of dia gnosis or treatment or care for illness, injury, deformity, abnorma lity or pregnancy in any recognised system of medicines in India and includes services b y way of transportation of the patient to a nd from a clinical establishment, but does not include hair transplant or cosmetic or plastic s urgery, except when undertaken to restore or to reconstr uct anatomy or functions of body affected due to congenital defects, developmenta l abnor malities, injur y or tra uma; (zh) “incubatee” means a n entrepreneur located within the premises of a Technology Business Incubator or Science and Technology Entrepreneurship Park recognised by the National Science and Technology Entrepreneurship Development Board (NSTEDB) of the Department of Science and Technology, Government of India and who has entered into an agreement with the Technology Business Incubator or the S cience and Technology Entrepreneurship Park to enable himself to develop and produce hi-tech and innovative products; (zi) “inland waterway” means na tional waterways as defined in clause (h) of section 2 of t he Inla nd Waterways Authority of India Act, 1985 (82 of 1985) or other waterway on any inland water, as defined in clause (b) of section 2 of the Inland Vessels Act, 1917 (1 of 1917); (zj) “insurance company” means a company carrying on life insurance business or general insurance business; (zk) “int erest” means interest payable in any manner in respect of a ny moneys borrowed or debt incurr ed (including a deposit, claim or other similar right or obligation) but does not include any service fee or other charge in respect of the moneys borrowed or debt incurr ed or in respect of any credit facility which ha s not been utilised; (zl) “int ermediary” has the sa me meaning as assigned to it in sub-section (13) of section 2 of the Integrated Goods a nd Services Tax Act, 2017; (zm) “legal service” means any service provided in r elation to advice, consultancy or assistance in any branch of law, in any manner a nd includes representa tional services before any court, tribunal or authority; (zn) “life insur ance business” has the same meaning a s assigned to it in clause (11) of section 2 of the Insurance Act, 1938 (4 of 1938); (zo) “life micro-insura nce product” shall ha ve the same meaning as assigned to it in clause (e) of regulation 2 of the Insurance Regulatory and Development Authority (Micro-insurance) Regulations, 2005; (zp) “metered ca b” means any contract carriage on which an automatic device, of the type and make approved under the relevant rules by the State Transport Authority, is fitted which indicates reading of the fare chargeable at any moment and that is charged accordingly under the conditions of its permit issued under the Motor Vehicles Act, 1988 (59 of 1988) and the rules made thereunder (b ut does not include r adio ta xi); (zq) “na tional park” has the same meaning as assigned to it in clause (21) of the section 2 of theWild Life (Protection) Act, 1972 (53 of 1972); (zr) “online information and database a ccess or retrieval services” shall have the same meaning as a ssigned to it in clause (17) of the section 2of the Integrated goods a nd Services Tax Act,2017(13 of 2017); (zs) “original works” means- all new constructions; (i) all types of addit ions and alterations to abandoned or damaged structures on land that are required to ma ke them worka ble; (ii) erection, commissioning or installation of plant, machinery or equipment or structures, whether pre-fabricated or otherwise; - 16 - Ex-327/2017 (zt) “print media” means,— (i)‘book’ as defined in sub-s ection (1) of section 1 of the Press and Registration of Books Act, 1867 (2 5 of 1867), but does not include business directories, yellow pages and trade cata logues which ar e primar ily meant for commercial purposes; (ii) ‘newspaper ’ as defined in sub-section (1) of section 1 of the Press a nd Registration of Books Act, 1867 (25 of 1867); (zu) “por t” has the same meaning as assigned to it in clause (q) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963) or in clause (4) of section 3 of the Indian Ports Act, 1908 (15 of 1908); (zv) “radio taxi” means a taxi including a r adio cab, by whatever name ca lled, which is in two-way radio communication with a centra l contr ol office and is enabled for tracking using the Global Positioning System or General Packet Radio Service; (zw) “recognised sporting event” means a ny spor ting event,- (i) organised by a recognised sports body where the participating team or individual represent any district, state, zone or country; (ii) organised - (A) by a national sports federation, or its affiliated federations, where the par ticipating teams or individuals represent any distr ict, sta te or zone; (B) by Association of Indian Universities, Inter-University Sports Board, School Games Federation of India, All India Sports Council for the Deaf, Pa ralympic Committee of India or Specia l Olympics Bha rat; (C) by Central Civil Services Cultural and Sports Board; (D) as part of national games, by Indian Olympic Association; or (E) under Panchayat Yuva Kreeda Aur Khel Abhiyaan (PYKKA) Scheme; (zx) “recognised sports body” means – (i)the Indian Olympic Association; (ii) Sports Author ity of India; (iii) a na tional sports federation recognised by the Ministr y of Sports and Youth Affair s of the Central Government, and its affiliate federations; (iv) national sports pr omotion organisations recognised by the Ministry of Sports and Youth Affa irs of the Central Government; (v) the Interna tional Olympic Association or a federation recognised by the International Olympic Association; or (vi) a federation or a body which regulates a sport a t internationa l level and its affiliated federations or bodies regulating a spor t in India; (zy) “religious place” means a place which is primarily meant for conduct of prayers or worship pertaining to a religion, meditation, or spirituality; (zz) “renting in relation to immovable property” means allowing, permitting or granting access, entr y, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or other similar arra ngements in respect of immovable property; (zza) “Reserve Bank of India” means the bank established under section 3 of the Reserve Bank of India Act, 1934 (2 of 1934); (zzb ) “residential complex” means any complex comprising of a building or buildings, having more than one single residential unit; (zzc) “rura l area” means t he area comprised in a village as defined in land revenue records, excluding- the area under any municipal committee, municipal corporation, town area committee, cantonment boar d or notified a rea committee; or any area tha t may be notified as a n urban area by the Central Government or a State Government; - 17 -Ex-327/2017 (zzd) “senior advocate” has the same meaning as assigned to it in section 16 of the Advocates Act, 1961 (25 of 1961); (zze) “single residential unit” means a self-contained residential unit which is designed for use, wholly or principa lly, for residential purposes for one family; (zzf) “special category States” shall mean the States as specified in sub-clause (g) of clause (4) of article 279A of the Constitution, (zzg) “specified organisa tion” shall mean,- (i) Kuma on Mandal Vika s Nigam Limited, a Government of Ut tarakha nd Undertaking; or (ii) ‘Committee’ or ‘State Committee’ as defined in section 2 of the Haj Committee Act, 2002 (35 of 2002); (zzh) “sta ge carriage” shall have the sa me meaning as a ssigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (zzi) “State Electricity Board” means the Board constituted under section 5 of the Electricity (Supply) Act, 1948 (54 of 1948); (zzj) “Sta te Transmission Utility” sha ll have the sa me meaning as assigned to it in cla use (67) of section 2 of the Electricity Act, 2003 (36 of 2003); (zzk) “sta te transport undertaking” has the sa me meaning as assigned to it in clause (42) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (zzl) “tiger reserve” has the sa me meaning as assigned to it in clause (e) of section 38K of the Wild Life (Protection) Act, 1972 (53 of 1972); (zzm) “tour opera tor” means any person engaged in the business of planning, scheduling, organizing, arra nging tours (which may include arrangements for accommoda tion, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours; (zzn) “tra de union” has the same meaning as a ssigned to it in clause (h) of section 2 of the Trade Unions Act,1926(16 of 1926); (zzo) “vessel” ha s the same meaning as assigned to it in clause (z) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963); (zzp) “wildlife sanctuar y” means a sanctuary as defined in the cla use (26) of the section 2 of The Wild Life (Protection) Act, 1972 (53 of 1972); (zzq) “zoo” has the same meaning as a ssigned to it in the clause (39) of the section 2 of the Wild Life (Protection) Act, 1972 (53 of 1972). 3.Explanation .- F or the purposes of t his notification,- (i) Reference to “ Cha pter”, “ Section” or “Heading”, wherever they occur, unless the context otherwise requires, shall mean respectively as “Chapter, “Section” and “Heading” in the scheme of classification of services. (ii) Chapter, Section, Heading, Group, or Service Code mentioned in Column (2) of the Table are only indicative. 4.This notification shall come into force on the 1st day of July, 2017. Vanlal Chhuanga, Commissioner & Secretary to the Govt. of Mizoram, Taxation Department.Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATION No. 13/2017State Tax (Rate)No. J.21011/1/2017-TAX(xii), the 7th July, 2017.In exercise of the powers conferred by sub-section (3) of section 9 of the Mizoram Goods a nd Services Ta x Act, 2017 (6 of 2017), the Governor of Mizoram, on t he recommendations of the Council, hereby notifies that on categories of supply of services mentioned in column (2) of the Table below, supplied by a person as specified in column (3) of the sa id Table, the whole of state tax leviable under section 9 of the said M izoram Goods and Services Tax Act, 2017 shall be paid on reverse charge basis by the recipient of the such services as specified in column (4) of the said Table:- Table Sl. Category of Supply of ServicesSupplierRecipient of Service No.of service (1) (2)(3)(4) 1VOL - XLVI Aizawl, Tuesday 11.7.2017 Asadha 20, S.E. 1939, Issue No. 328 Supply of Services by a goods transport agency (GTA) in r espect of transporta tion of goods by road to- (a) any factory registered under or governed by the Factories Act, 1948(6 3 of 1948);or (b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in for ce in any part of India ; or (c) any co-operative society est ablished by or under a ny law; or(a) Any factory registered under or governed by the Factories Act, 1948(6 3 of 1948); or (b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in for ce in any part of India ; or (c) any co-operative society established by or under a ny law; or (d) a ny person registered under the Central Goods and Services Tax Act or the Integr ated Goods Tra nspor t Agency (GTA) - 2 - Ex-328/2017(d) any person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territ ory Goods and Services Tax Act; or (e) any body corporate establis hed, by or under any law; or (f) any par tnership firm whether registered or not under any law including associa tion of p ersons; or (g) any casual taxa ble person.Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Terr itory Goods and Services Tax Act ; or (e) any body corporate establis hed, by or under any law; or (f) any par tnership firm whether registered or not under any law including associa tion of p ersons; or (g) any casual taxable person;located in the taxable territory.2Services supplied by an individual advocate including a senior advocate by way of repr esentational s ervices before any court, tribunal or authority, directly or indirectly, to any business entity located in the taxable terr it or y, including where contr act for provision of such service has been entered through another a dvocate or a firm of advocates, or by a firm of a dvocates, by way of legal services, to a business entity.An individual advocate including a senior advocate or firm of advocates.Any business entity loca ted in the taxable territory.3 Services supplied by an arbitral tribunal to a business entity.An arbitral tribunal.Any business entity loca ted in the taxable territory.4 Services provided by way of sponsor ship to a ny body corpor ate or partnership firm.Any person Any body cor por ate or partnership firm located in the taxable territ ory.5 Services supplied by the Central Government,State Government, Union territory or local authority to a business entit y excluding, - (1) renting of immovable property, and (2) services specified below- (i) services by the Department of Posts by way of speed post, express parcel post, life insura nce, and agency services pr ovided t o a person other than Centr al Government, State Government or Union territory or local authority; (ii) services in relation to an aircraft or a vess el, inside or outside the precincts of a port or an air port; (iii) transport of goods or passengers.Central Government, State Government, Union territ ory or local authorityAny business entity loca ted in the taxable territory.6Services supplied by a director of a company or a body corporate to the said company or the body corporate.The company or a body corporate located in the taxable territory.A dir ector of a company or a body corporateThe company or a body corporate located in the taxable territory. - 3 -Ex-328/20177 Services supplied by an insurance agent to any person carrying on insurance business.An insurance agentAny person carrying on insur ance business, located in the taxable territ ory.8Services supplied by a r ecovery agent to a banking company or a financial institution or a non-ba nking financial company.A recovery agentA ba nking company or a financial institution or a non-banking financial company, located in the taxable territ ory.9 Supply of services by an author, music composer, photogra pher, artist or the like by way of transfer or permitting the use or enjoyment of a cop yr ight covered under clause (a) of sub-section (1) of section 13 of the Copyright Act, 1957 relating to original literary, dramatic, musical or artistic works to a publisher, music company, producer or the like.Author or music composer, photogra- pher, rtist, or the likePublisher, music company, producer or the like, located in the taxable territory.Explanation.- For purpose of this notification,- (a ) The person who pays or is liable to pay freight for the transpor tation of goods by roa d in goods carriage, located in the taxable territory shall be tr eated a s the person who receives the service for the purpose of this notification. (b) “Body Corpor ate” ha s the same meaning as assigned to it in clause (11) of section 2 of the Companies Act, 2013. (c) the business entity located in the taxable territory who is litigant, a pplicant or petitioner, as the ca se may be, shall b e tr ea ted a s the per son who receives the legal s er vices for t he purpose of this notification. (d) the words and expressions used and not defined in this notification but defined in the Mizoram Goods and Services Tax Act, the Integrated Goods a nd Services Tax Act, a nd the Union Terr itory Goods and Services Tax Act sha ll have the same meanings as assigned to them in those Acts. 2.This notification shall come into force on the 1st day of July, 2017. Vanlal Chhuanga, Commissioner & Secretary to the Govt. of Mizoram, Taxation Department.Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATION No. 14/2017State Tax (Rate)No. J.21011/1/2017-TAX(xiii), the 7th July, 2017. In exercise of the powers conferred by sub- section (2) of section 7 of the Mizora m Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizor am, on the recommendations of the Council, hereby notifies that the following act ivities or transactions undertaken by the Central Government or Sta te Government or any local authorit y in which they a re engaged as public authority, shall be tr eated neither as a supply of goods nor a supply of service, namely:- “Services by way of any activity in relation to a function entr usted to a Panchayat under article 243G of the Constitution.” 2.This notification shall come int o force with effect from the 1st day of July, 2017. Vanlal Chhuanga, Commissioner & Secretary to the Govt. of Mizoram, Taxation Department. VOL - XLVI Aizawl, Tuesday 11.7.2017 Asadha 20, S.E. 1939, Issue No. 329Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATION No. 15/2017State Tax (Rate)No. J.21011/1/2017-TAX(xiv), the 7th July, 2017. In exercise of the powers conferred by sub- section (3) of section 54 of the Mizora m Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizor am, on the recommendations of t he Council, hereby notifies tha t no refund of unutilis ed input tax credit shall be allowed under sub-section (3) of section 54 of the sa id Mizoram Goods and S ervices Tax Act, in case of supply of services specified in sub-item (b) of item 5 of Schedule II of the Mizoram Goods and Services Tax Act. 2.This notification shall come int o force with effect from the 1st day of July, 2017. Vanlal Chhuanga, Commissioner & Secretary to the Govt. of Mizoram, Taxation Department. VOL - XLVI Aizawl, Tuesday 11.7.2017 Asadha 20, S.E. 1939, Issue No. 330Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATION No. 16/2017State Tax (Rate)No. J.21011/1/2017-TAX(xv), the 7th July, 2017.In exercise of the powers conferred by section 55 of the Mizoram Goods and Services Tax Act , 2017 (6 of 2017), the Governor of Mizora m hereby specifies, - (i) United Nations or a specified internationa l organisation; and (ii) Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein, for the pur poses of the sa id section subject to the following conditions:- (a ) United Nations or a specified international organisation sha ll be entitled to cla im refund of state tax paid on the supplies of goods or services or both received by them subject to a certificate from United Nations or that specified international organisation that the goods and services have been used or are int ended to be used for official use of the United Nations or the specified international or ganisation. (b) Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein sha ll be entitled to cla im refund of s tate ta x paid on the supplies of goods or services or both received by them subject to, - (i) that the foreign diplomatic mission or consular post in India , or diplomatic agents or career consular officers posted therein, are entitled to refund of state tax, as stipulated in the certificate issued by the Protocol Division of the Ministry of External Affa irs, based on the principle of reciprocity; (ii) that in case of supply of services, the head of the for eign diplomatic mission or cons ular post, or any person of such mission or post authorised by him, shall furnish an undertaking in original, signed by him or the author ised person, stating that the supply of services received are for official purpose of the said for eign diplomatic mission or consular post; or for personal use of the said diplomatic agent or ca reer consular officer or members of his/her fa mily; (iii) that in case of supply of goods, concerned diplomatic mission or cons ulate or an officer duly authorized by him will produce a certificate that,– VOL - XLVI Aizawl, Tuesday 11.7.2017 Asadha 20, S.E. 1939, Issue No. 331 - 2 - Ex-331/2017 (I) the goods ha ve been put to use, or are in the use, as the case ma y be, of the mission or consulate; (II) the goods will not be supplied further or otherwise disposed of before the expiry of three years from the date of receipt of the goods; and (III) in t he event of non-compliance of clause (I), the diplomatic or consular mission will pay back the refund amount pa id to them; (iv) in case the Protocol Division of the Ministry of External Affa irs, after having issued a certificate to any foreign diplomatic mission or consular post in India, decides to withdraw the same subsequently, it shall communicate the withdrawal of such certificate to the foreign diplomatic mission or consular post; (v) the refund of the whole of the state tax gra nted to the for eign diplomatic mission or consular post in India for officia l purpose or for the personal use or use of their fa mily members sha ll not be available from the date of withdr awal of such certificate.Explanation. -For the pur poses of this notification, unless t he cont ext otherwise requires,”specified interna tiona l or ganisation” means a n interna tional or ganisation declared by the Centr al Government in pursuance of section 3 of the United Nations (Pr ivileges and Immunities Act) 1 947 (46 of 1947), to which the provisions of the Schedule to the said Act apply. 2.This notification shall come into force with effect from the 1st day of July, 2017 Vanlal Chhuanga, Commissioner & Secretary to the Govt. of Mizoram, Taxation Department.Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008OBITUARYNo.A.19018/14/2007-UD&PA, the 30th June, 2017.The Government of Mizoram lear nt with deep sorrow the untimely demise of Pu Lalenglawma Pa khuangte, Senior Sanita tion Officer, Urban Development & Poverty Allevation Department on 30th June, 2017 at 12:05 AM at Aiza wl. Pu Lalenglawma Pakhuangte was born on 01.03.1963. He entered Government service in 1987 as Circle Assistant under Loca l Administration Department. He was promoted to higher grades four times during his service. The Sanita tion Wing under the Department of LAD was transferred to the Department of Urban Development & P overty Allevation in August 2006. S ince then he had held the following posts a s mentioned below: 1)Town Sanitation Inspector-03.08.1988 2)Town Supervisor-01.11.1996 3.Assistant S anitation Officer-11.12.2007 4)District Urban Development Officer, Champhai District -08.12.2010 5)Sanitation Officer/ Sr. Sanitation Officer-03.10.2013 6)District Urban Development Officer, Kolasib District -06.04.2015 7)Sr. Sanitation Officer-01.07.2016 He served the Government of Mizoram with utmost sincerity and devotion to duty proving himself an efficient and hardworking officer. The Government of M izoram deeply mourns the untimely demise and places on record its appr eciation for the sincer e service rendered by Pu Lalenglawma Pakhuangte, and conveys its hear tfelt sympathy and condolence to the bereaved family. Dr. C. Vanlalramsanga, Secr etary to the Govt. of Mizoram, Urba n Development & Poverty Allevation Deptt.VOL - XLVI Aizawl, Tuesday 11.7.2017 Asadha 20, S.E. 1939, Issue No. 333Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTICENo.3MAP/R-29/2017/1195, the 3rd July, 2017. Whereas Sangkima (Constable 101082AB0214360) applied for change of his name as L.Lalsangkima in a prescribed Deed for changing his name; Wher eas he stated that his name was written as Sangkima at the time of recr uitment as per his service recor d; Wher eas he further stated thet he wrote his full name as L.La lsangkima in his voter ’s ID, Bank Account etc. Wher eas, after cons idering the ca se it was satisfied that no foul pla y is involved in his a pplication. Now, therefore, the permission is gr anted to cha nge his name to L.Lalsangkima in his service Record. Laldawngliana, MPS, Commandant, 3rd Bn. MAP:Aizawl, Mizoram. VOL - XLVI Aizawl, Tuesday 11.7.2017 Asadha 20, S.E. 1939, Issue No. 334Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATIONNo.Z.11013/1/2014-HFW, the 5th July, 2017.In exercise of the powers conferred under section 10 of the Transplanation of Human Organs (Amendment) Act, 2011 and section 30 of the Transplantation of Human Organs and Tissues Rules, 2014, the Governor of Miozram is pleased to constitute Advisory Committee for a period of 2(two) years to aid and advise the Appropriate Authority to discharge its functions. The Advisory Committee shall consists of :- (i)Secretary, Health & Family Welfare Department: Chairman (ii)Head of Department (Eye), Civil Hospital, Aizawl: Member (iii)Head of Department (ENT), Civil Hospital, Aizawl: Member (iv)President, Mizo Hmeichhe Insuihkhawm Pawl (MHIP): Member (v)President, Young Mizo Association (YMA): Member (vi)Pu Lalbiakzama, Additional District & Sessions Judge, Aizawl: Member (vii)Pi Vanramchhuangi, Chairman, Human Right & Law Network: Member (viii) Joint Director (P) )DHME), Health & Family Welfare: Member Secreta ry The terms of references/functions of this Committee is to advise and assist the Appropriate Author- ity designated for the purpose of this Act. Lalrinliana Fanai, Commissioner & Secretary to the Govt. of Mizoram, Health & Family Welfare Department. VOL - XLVI Aizawl, Tuesday 11.7.2017 Asadha 20, S.E. 1939, Issue No. 335Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50