The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATIONNo. J. 11012/6/98-POL, the 27th September, 2017.Consequent upon the induction of 2 (two) new Ministers of State, the Governor of Mizoram, on the advice of Chief Minister is pleased to make with immediate effect, the allocation of portfolios among the Ministers / Ministers of State as shown be lo w. This Notification supersedes all earlier Notifications issued in connection with allocation of Departments to Ministers. SlName of Ministers/Dep artment a llot tedMinisters of State1 . Pu Lal Thanhawla1. Political & C abinet Deptt. Chief Minister2. Vigilance Deptt. 3. General Administra tion Deptt. 4. Secretariat Administration Deptt. 5. Depa rtment of Personnel & Administra tive Reforms 6. District Council & Minor ity Affairs Deptt. 7. Environment, Forest & Climate Change Deptt. 2 . Pu R. Lalzirliana1. Home Deptt. (including Prisons, Sainik Welfare & R esettlement) Cabinet Minister2. Power & Electricity Deptt. 3. Rural Development Deptt. 4. Excise & Narcotics Deptt. 3. Pu R. Romawia1. Higher & Technical Education Deptt. Cabinet Minister2. Art & Culture Deptt. 3. Land Revenue & Settlement Deptt. 4. Parliamentary Affiars Deptt. 4. Pu Lalsawta1. Finance Deptt. Cabinet Minister2. Planning & Programme Implementa tion Deptt. 3. Taxation Deptt. 4. Law & Judicial Deptt. VOL - XLVI Aizawl, Thursday 28.9.2017 Asvina 6, S.E. 1939, Issue No. 544 - 2 - Ex-544/2017 5 . Pu H. Rohluna1. School Education Deptt. Cabinet Minister2. Commerce & Industries Deptt. (including Directorate of Geology & Mineral Reso urces) 3. Labour, Employment, Skill Development & Entrepreneurship Deptt.. 6 . Pu Zodintluanga1. Urba n Development & Poverty Alleviation Deptt. Cabinet Minister2. Sports & Youth Services Deptt. 3. Public Health Engineering Deptt. 4. Information & Communication Technology Deptt. 7 . Pu P.C. Lalthanliana1. Horticulture Deptt. Cabinet Minister2. Loca l Administration Deptt. 3. Social Welfare Deptt. 8 . Pu John Rotluangliana1. Food, Civil Supplies & Consumer Affairs Deptt. Cabinet Minister2. Transport Deptt. 3. Tourism Deptt. 9 . Pu Lal Thanzara1. Information & Public Relation Deptt. Cabinet Minister2. Health & Family Welfare Deptt. 3. Public Works Deptt. 10. Pu C. Ngunlianchunga1. Animal Husbandry & Vety Deptt. Minister of State2. Disaster Management & Rehabilitation Deptt. 3. Printing & Stationery Deptt. 11. Pu K.S. Thanga1. Agriculture Deptt. Minister of State2. Irrigation & Water Resources Deptt. 3. Land Resources, Soil & Water Conservation Deptt. 12. Pi Vanlalawmpuii1. Cooperation Deptt. Chawngthu2. Sericulture Deptt. Minister of State3. Fisheries Deptt. Lalmalsawma, Chief Secretary to the Govt. of Mizoram.Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/150

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATIONNo.B.16011/3/2017-FCS&CA/27, the 19th September, 2017.In the interest of Public Services, the Governor of Mizoram is pleased to amend pa ra 8.3 (a) of S upply Manual 2008 regarding recover y of Transit loss as under :- i)For Loss of 0.5 % and below- Prevailing procurement price of Non-NFSA Rice ii)For Loss of 0.5 % and upto 1%- P r eva iling pr ocu r ement p r ice of Non- NF S A Rice p lu s 2 0 % of the same as penalty iii) For Loss above 1% and upto 5%- P r eva iling pr ocu r ement p r ice of Non- NF S A Rice p lu s 4 0 % of the same as penalty iv) For Loss above 5%- P r eva iling pr ocu r ement p r ice of Non- NF S A Rice p lu s 6 0 % of the same as penalty Provided that, such realization of actua l cost of quantity damage or loss in the ca se of accident duly certified by concerned authority not below the r ank of Sub-Inspector, Food, Civil Supplies a nd Consumer Affairs having jurisdiction of concerned accident spot/nearest Supply Office, and verified by Police Authority not below the rank of Sub-Inspector of Police, having jurisdiction of concerned accident spot/nearest Police Station whichever is applicable, shall be recovered in kind at the same gr ade and quantity or r ecovered at prevailing procurement price of Non-NFSA Rice at the time of accident, as may be considered necessary by t he Secr etary, Food, Civil Supplies & Consumer Affa irs. H.L. Rochungnunga, Secr etary to the Govt. of Mizoram, Food, Civil Supplies & Consumer Affairs Department.Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50 VOL - XLVI Aizawl, Friday 22.9.2017 Bhadrapada 31, S.E. 1939, Issue No. 531

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008PRELIMINARY NOTIFICATIONFOR LAND ACQUISITION IN AIZAWL DISTRICT FOR SECURITY FORCES No. K.12011/53(A)/17-REV, the 20th September, 2017.Whereas it appear s to the Government of Mizoram that land occupied by S ecurity Forces at Helipad Area, Thuampui, Aizawl (herein after referred to a s the “said land”) has to be acquired by the Security Forces under the Ministry of Defence, Government of India in compliance with the Hon’ble High Court’s order dt. 21.03.2017 in Cont. Case (C) No. 14 of 2012 with Cont. Case (C) No. 26 of 2016 (Sh. Zokailiana & 5 ors -vs- Chief Secretary & 7 ors.) And whereas land is required for continued occupation by the Securit y Forces which belongs to pr oject fa lling within the purview of sub-section (2 ) of section 40 of the Mizoram (Land Acquisition, Rehabilitation and Resettlement) Act, 2016 (her einafter called the Act): Now, therefore, the Government hereby notifies under sub-section (1) of section 11 of the Act that - 1.The said land is needed for the purpose specified above; 2.The acquisition of the sa id land is exempted fr om undertaking of the Social Impact Assess ment studies as provided under section 9 of the Act; 3.The Deputy Commissioner/ Collector of Aizawl District shall conduct Preliminary Survey of the land for the said project so as to acqu ire the minimum area r equired for the pr oject, if not alr eady done, as pr ovided under section 12 of the said Act, and shall also update all recor ds of lands within the land to be acquired within 2 (two) months from the date of publication of this Notifica tion, prior to publication of Declaration by the Government. 4.Any person interested in any land within the notified ar ea may file his or her objection to the Collector within sixty days from the date of publica tion of this notification as provided under section 15 of the sa id Act as regar ds - (a)The area and suita bility of land proposed to be acquired; (b)Justification offered for public purpose. and also for claims for compensation on landed properties. 5.The Additional Deputy Commissioner, Aizawl District is appointed as Administrator for ‘ the purpose of r ehabilit ation a nd resettlement of the affected families, if any. VOL - XLVI Aizawl, Friday 22.9.2017 Bhadrapada 31, S.E. 1939, Issue No. 532 - 2 - Ex-532/2017Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50 6.No new allotment of land or change of na ture of land rights, save on the order of the competent cour t, shall be ma de within the affected area by authorities concerned after the date of publica tion of t his notification. 7.Persons int erested in the said land are hereby warned not to obstruct or interfere with a ny Surveyor or other persons employed for the purpose of t he said acquisition. Any contract for the disposa l of la nd by sale, lease, mortgage, assign change of the status of Pa ss or otherwise or a ny outlay commenced or improvement made therein aft er the date of publica tion, without the sanction of the Collector will, under sub-s ection (4) of s ection 11 of the Act , be dis regar ded while assessing compensation for such par ts of the said land as may be finally acquired. This supersedes the Notification vide this Department’s letter number of even number, dt. 21. 8.17 R. Lalramnghaka, Secr etary to the Government of Mizoram, Land Revenue & Settlement Deptt.

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATIONNo. A.l1013/2/2017-HMP, the 20th September, 2017.Pursuant to the Ministry of Home Affairs (PM Division), Government of India letter No.25019/3/2016-PM.II, dt. 24.08.2017, the Governor of Mizoram is pleased to constitute the Sta te Level Monit oring Committee for the Student Police Cadet Progr amme cons isting of the following members. Chairman: Chief Secretary, Government of Mizoram Members: 1. Secreta ry, Home Dep artment 2. Director General of Police, Mizoram. 3. Secr etary, S chool Education Department Member Secr etar y : State Nodal Officer, Student Police Cadet Progr amme 1.The Committee will coordinate with other Departments/Organisations/SCERTs etc. for their cooperation/participation in finalisation of the curriculum, identifying schools to pilot the programme and other necessar y steps for successful implementation of the Student Cadet Progra mme. 2.The Committee will finalize fund r equirement for implementation of the programme within the State to be sent to the Ministr y of Home Affa irs, Government of India. Lalbiakzama, Additional S ecretar y to the Govt. of Mizoram, Home Department. VOL - XLVI Aizawl, Friday 22.9.2017 Bhadrapada 31, S.E. 1939, Issue No. 533Published 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. B. 12019/12/10-SWD, the 20th September, 2017. In the interest of public service and in exercise of powers conferred under Chapter III Section 4 (1) (2) (3) (4) of Juvenile Justice (Care & Protection of Children) Act , 2015 (hereinafter ca lled the Act) a nd on the recommendation of the Selection Committee, the Governor of Mizoram is pleased to constitute the Juvenile Justice Board (hereinafter ca lled the Boa rd) as per members below for the 8 (eight) Dist ricts of Mizor am with immediate effect for exercising powers and discharging the duties conferred or imposed on such Board under the Act and the Mizoram Juvenile Justice (Care & Protection of Children) Model Rules, 2016 (Central Rules and hereinafter called the Rules) relating to the cases of Children in conflict with law: AIZAWL DISTRICT: 1.Pu T. Lalhmachhuana, Judicial Magistrate First Class,- Principal Magist rate District Court, Aizawl 2.Pi Ruby Zothankimi, Asst. Professor, RIPANS- Member 3.Pu Lalhmunsanga, Commissioner of Excise (Retired) Chawnpui, Aizawl - Member LUNGLEI DISTRICT: 1.Pu R. Malsawmdawngzuala, Judicial Magistrate First Class,- Principal Magist rate District Court, Lunglei 2.Pu C. Saihmingliana, Headmaster, Govt. P.K. Middle School- Member 3.Pi Vanlalchami, Social Worker, Salem Veng, Lunglei- Member SIAHA DISTRICT: 1.Pu Lalramsanga, Chief Judicial Magistrate, District Court, Siaha- Principal Magist rate 2.Pu H. Lalfa kzuala, Principal, DIET, Siaha- Member 3.Pi H. Lalrinfeli, Assista nt Professor, Govt. Siaha College- Member CHAMPHAI DISTRICT: 1.Pu Thomas Lalhmachhuana, Judicial Magistrate First Class,- Principal Magist rate District Court, Champhai 2.Pu Lalnunma wia, Pr incipal, Govt. Champhai College- Member 3.Pi C. Lalnunpuii, Associate Professor, Govt. Champhai College- Member VOL - XLVI Aizawl, Friday 22.9.2017 Bhadrapada 31, S.E. 1939, Issue No. 534 - 2 - Ex-534/2017 KOLASIB DISTRICT: 1.Ms. Sylvie Zomuanpuii Ralte, Chief Judicial Magistr ate,- Principal Magist rate District Court, Kolasib 2.Pu Benjamin Lalhmachhuana, Co-ordinator, Block Resource Centre, Kolasib - M emb er 3.Pi K. Lalhmachhuani, Lecturer, St . John HSS, Kolasib- Member SERCHHIP DISTRICT: 1.Pu Lalngaihmawia Zote, Chief Judicial Magistrate, District Court, Serchhip - Principal Magist rate 2.Dr. Lalhlunpuii, Medical Officer, Serchhip- Member 3.Pu Vanlalchhunga, Associate Professor, Govt. Serchhip College- Member LAWNGTLAI DISTRICT: 1.Mr. Birthoilal Sakachep, Chief Judicial Magistrate, District Court, Lawngtlai - Principal Magist rate 2.Pi Laldinma wii, Lecturer, Govt. Region HSS- Member 3.Pu L.H. Mawia, Associate P rofessor, Govt. Lawngtlai College- Member MAMIT DISTRICT: 1.Ms. Gracy L. Bawitlung, Chief Judicial Magistrate, District Court, Mamit - Principal Magist rate 2.Pu Hmartawnluaia Va iphei, Headmaster, Govt. Mamit High School- Member 3.Hmingsangzuali Lushai, Associate Professor, Govt. Ma mit College- MemberTer ms of R efer ence: 1.The Board will dispose the cases of the childr en in conflict with la w as per the procedur e laid down under the Act and the Rules amended from time to time. Notwithstanding, the Board may adopt a set Rules of procedure in confor mity with the Act and Rules for smooth functioning under intimation to the constituting Author ity. 2.The Board shall meet at such times and shall observe such rules in regard to the tra nsaction of business in its meeting, as may be prescribed and shall ensur e that all procedure are child friendly and that the venue is not intimidating to the child and does not resemble as regular cou rts. 3.The Board will have jurisdiction over their respective administrative distr ict. 4.The Board will have a tenure of 3 (three) year s from the date of issue of this Notification. This supersedes this office’s Notifica tion of even no. dated 1st September, 2014 and 31st August, 2017. P. Lalchhuanga, Secr etary to the Govt. of Mizoram, Socia l Welfar e Depart ment.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) 2006-2008PRELIMINARY NOTIFICATIONFOR LAND ACQUISITION IN AIZAWL DISTRICT FOR SECURITY FORCES No. K.12011/53(B)/17-REV, the 20th September, 2017.Whereas it appear s to the Government of Mizoram that land occupied by Security Forces at Water Point, Tuirial and Supply Point, Zemabawk(herein after referred to as the “said land”) has to be acquired by the Security Forces under the Ministry of Defence, Government of India. And whereas land is requir ed for the continued occupation of S ecurity Forces which is a project falling within the purview of sub-section (2) of section 40 of the Mizoram (Land Acquisition, Rehabilita tion and Resettlement) Act, 2016 (hereinafter called the Act): Now, therefore, the Government hereby notifies under sub-section (1) of section 11 of the Act that – 1.The said land is needed for the purpose specified above; 2.The acquisition of the sa id land is exempted fr om undertaking of the Social Impact Assess ment studies as provided under section 9 of the Act; 3.The Deputy Commissioner/ Collector of Aizawl District shall conduct Preliminary Survey of the land for the said project so as to acqu ire the minimum area r equired for the pr oject, if not alr eady done, as pr ovided under section 12 of the said Act, and shall also update all recor ds of lands within the land to be acquired within 2 (two) months from the date of publication of this Notifica tion, prior to publication of Declaration by the Government. 4.Any person interested in any land within the notified ar ea may file his or her objection to the Collector within sixty days from the date of publica tion of this notification as provided under section 15 of the said Act as regards – (a)The area and suita bility of land proposed to be acquired; (b)Justification offered for public purpose. and also cla ims for compensation on landed properties. 5.The Additional Deputy Commissioner, Aizawl District is appointed as Administrator for the purpose of r ehabilit ation a nd resettlement of the affected families, if any. VOL - XLVI Aizawl, Friday 22.9.2017 Bhadrapada 31, S.E. 1939, Issue No. 535 - 2 - Ex-535/2017 6.No new allotment of land or change of na ture of land rights, save on the order of the competent cour t, shall be ma de within the affected area by authorities concerned after the date of publica tion of t his notification. 7.Persons int erested in the said land are hereby warned not to obstruct or interfere with a ny Surveyor or other persons employed for the purpose of t he said acquisition. Any contract for the disposa l of la nd by sale, lease, mortgage, assign change of the status of Pa ss or otherwise or a ny outlay commenced or improvement made therein aft er the date of publica tion, without the sanction of the Collector will, under sub-s ection (4) of s ection 11 of the Act , be dis regar ded while assessing compensation for such par ts of the said land as may be finally acquired. This supersedes the Notification vide this Department’s letter number of even number, dt. 21. 8.17 R. Lalramnghaka, Secr etary to the Government of Mizoram, Land Revenue & Settlement Deptt.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) 2006-2008NOTIFICATIONNo. B.12019/13/10-SWD, the 19th September, 2017.In ex ercise of the powers conferred under section 27 of the Ju venile Justice (Care & Protection of Children) Act, 2016 r ead with Chapter IV Rule 15 of the Mizoram Juvenile Justice (Care & Protection of Children) Model Rule, 2016, the Governor of M izoram is pleased to constitute “Child Welfare Committee” for Aizawl, Mamit, Kolasib, Champhai, Serchhip, Lunglei, Lawngtla i and S iaha Districts comprising of t he following member with immediate effect & until further orders. CHILD WELFARE COMMITTEE AIZAWL DISTRICTSl.NoNameAddressDesignation/OccupationRecommended for1T.SaikungaZarkawt,AizawlRtd District & Session JudgeChairperson 2Sangzuali VanchhawngChanmari, AizawlDeputy,Director(SCERT)Member 3LalnunsiamaChhinga veng, AizawlBusinessMember 4.Julie RemsangpuiiGovt. Complex Luangmual Social WorkerMember 5.David Z.HmarElectric veng, AizawlBusinessMember MAMIT DISTRICTSl.NoNameAddressDesignation/OccupationRecommended for1Ronghakliana Chhangte Field veng, Mamit Headmaster, Govt. Middle School-I MamitChairperson 2Lalrammawii RalteField veng, Mamit Lecturer DIET,MamitMember 3Dr.Lalnithari ZoteHmunsam, Mamit Associate Proffesor, Govt. Mamit collegeMember 4C.LalrinpuiiMamitDistrict Programme Officer, Social Welfare Deptt. Member 5K.LalmakthangaBazar veng, Mamit Lecturer GHSS, MamitMember KOLASIB DISTRICTSl. No.NameAddressDesignation/ OccupationRecommended for1Happy LaldinglianiProject Veng,KolasibSocial ActivistChairperson 2LalhmangaihiPark kawn, KolasibDistrict Programme Officer,Member Social Welfare Department 3Caleb Laldawngsanga Venglai, KolasibDirector, St Joseph, M inor seminaryMember 4R.ZothanlianaSaidan KolasibLecturer,DIET,KolasibMember 5LalhlunaKhuangpuilam, Kolasib IPS(Postal)retiredMember VOL - XLVI Aizawl, Friday 22.9.2017 Bhadrapada 31, S.E. 1939, Issue No. 536 - 2 - Ex-536/2017 CHAMPHAI DISTRICTSI.NoNameAddressDesignation/OccupationRecommended for1V.L.ChamaKahrawt, ChamphaiSocial ActivistChairperson 2Andrew ZohmangaihaVengthlang,ChamphaiBusinessMember 3ZaimawiiVengsang, ChamphaiDistrict Programme Officer, Social Welfare Member 4.Lalthantluanga Tochhawng Vengsang, ChamphaiLecturer, Govt.GM HSSMember 5LalsangthangaVengthlang North, Champhai Retired Associ te Professor,Member Govt. Champhai College SERCHHIP DISTRICTSl.NoNameAddressDesignation/OccupationRecommended for1RL Chhuanawma New Serchhip, SerchhipAssociate Professor, Govt. Serchhip College Chai rperson 2John Zorammawia AOC Veng, SerchhipLecturer (DIET)Member 3C.LalrammawiaField Veng, SerchhipTeacher, Govt. JM High SchoolMember 4Dr. Rita Zoramthari Medical Quarter, JN Hospital Medical Officer, SerchhipMember 5K. LaldinpuiiBazar veng,New SerchhipAssociate Professor, Govt. Serchhip College Member LUNGLEI DISTRICTSl.No.NameAddressDesignation/OccupationRecommendedfor1Rev. Dr. RaltawngaVenglai, LungleiPensioaner (BCM Pastor Pension)Chairperson 2F. LalromawiaSerkawn, LungleiAssociate Professor, J. Buana CollegeMember 3R.LalthangluaiaZotlang, LungleiHeadmistress, Govt. P/S- I, Zotlang, LungleiMember 4Dr.C.LalnunsangaChanmari -1, Lunglei Pediatrician, Lunglei Civil Hospital.Member 5Malsawmdawngliana Venglai, LungleiAssistant Public Prosecutor-cum-Member Assistant Government Advocate, Lunglei LAWNGTLAI DISTRICTSI.No.NameAddressDesignation/OccupationRecommended for1HL RinawmaL-III, LawngtlaiMCHM, Co-ordinator, World VisionChairperson 2Vanlalhlupuii Fanai Bazar veng, LawngtlaiHeadmistress, Govt. Southern Public H/SMember 3R. LalrammuaniVengpui, LawngtlaiAssociate Professor, Govt.Lawngtlai CollegeMember 4H. VanlalpekaL-III, LawngtlaiSupervisor, RNTCPMember 5Irene ColbertBazar Veng, LawngtlaiRetiredMember SIAHA DISTRICTSI.No.NameAddressDesignation/OccupationRecommended for1Dr. R. Hmingthanzuala New Siaha West, Siaha Principal, Govt. Siaha College (Rtd)Chairperson 2Ellen HlychhoCollege veng, SiahaCo-ordinator, Social Mission Development,Member ECM Siaha 3H. ZoramthangiNew Coloney, SiahaPrincipal, Lorrain English School.Member 4HunlawmawmaSiaha Vaihpi-III, Siaha Principal Elim Public School.Member 5Derick Salai SoloNew Coloney-III, Siaha Editor, Debate M ADCMember The tenure of the Committee will be 3 years from the da te of issue of this Notification and the memb er is co-terminu s with t he tenu re of the Commit tee. The Committee will carry out its function in accordance with the procedure as laid down under the Act and Rules. The Committee shall hold its sitting in the premises of a children’s home or, at a place in proximity to the children’s home or, at a suitable premises in any institution r un under the Act for children in need of care and p rotection. P. Lalchhuanga, Secr etary to the Govt. of Mizoram, Socia l Welfar e Depart ment.Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50- 3 -Ex-536/2017

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATIONNo. F. 23012/3/2014-GAD, the 19th September, 2017. In partial modification of this Department’s Notification No. F. 23012/3/2014-GAD dt. 11.09.2017, the competent authority of Mizoram is pleased to declare the following days as Public Holidays for the Calendar year 2018. Sl. No.HolidaysDateMizo MonthDa y of t he M onth1.Missionary Day11.01.2018Pawlkut T hlaThursday 2.YMA Day15.06.2018Nikir T hlaFriday 3.MHIP Day06.07.2018Vawkhniakzawn ThlaFriday The above mentioned dates earlier decla red as Restricted Holiday is hereby withdr awn. Zothan Khuma, Commissioner & Secretary to the Govt. of Mizoram, General Administr ation Department. VOL - XLVI Aizawl, Friday 22.9.2017 Bhadrapada 31, S.E. 1939, Issue No. 537Published 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) 2006-2008ORDERNo. BN/R-204/2017/3083, the 19th September, 2017. In pursuance of DP&AR(GSW) Govt. of Mizoram, Office Memorandum vide No. 47012/1/2016-P&AR(GSW) Dt. 17.1.2017, and PHQ letter No. E/PHQ/C/Name/2015/333 Dt. 27.6.2017, Hav. Vanlalhruaia of 1st Bn. MAP, may hereinafter be called, known and distinguished in all service record as well a s in official transact ion relating t o service matter as F. Vanlalhruaia instead of Vanlalhruaia. Hav. F. Vanlalhruaia is directed to notify the change of his name from Vanla lhruaia to F. Vanlalhruaia in a prominent local news paper as well as in the Mizoram Ga zette a t his own expense. PC Lalchhuanawma, MPS, Commandant, 1st Bn. MAP, Aizawl, Mizoram. VOL - XLVI Aizawl, Friday 22.9.2017 Bhadrapada 31, S.E. 1939, Issue No. 538Published 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-29/2017/2087, the 18th September, 2017. Whereas Hav. Laltluanga (PUN : 030563AB8811495) applied for change of his name asLaltluanga Sailo in a prescribed Deed for changing his name; Whereas he stated that his name was written as Laltluanga at the time of recruitment as per his service recor d; Wher eas he further stated that he wrote his fu ll name as Laltluanga Sailo in his voter ’s ID, Bank Account etc. Wher eas aft er considering the case it was satisfied that no foul pla y is involved in his a pplication; Now, therefore, the permission is granted to change his name toLaltluanga Sailo in his service record. Laldawngliana, Commandant, 3rd Bn. MAP : Aizawl, Mizoram. Tel. Nos. : 2317681 (office) / 2324862 (fax).Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50 VOL - XLVI Aizawl, Friday 22.9.2017 Bhadrapada 31, S.E. 1939, Issue No. 539

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTICENo. 3MAP/R-29/2017/2115, the 20th September, 2017. Whereas Naik Lalhuma (PUN : 150468AB9813092) applied for change of his name asLalhuma Ralte in a prescribed Deed for changing his name; Whereas he stated that his name was written as Lalhuma at the time of recruitment as per his service recor d; Wher eas he further stated that he wrote his fu ll name as Lalhuma Ralte in his voter ’s ID, Bank Account etc. Wher eas aft er considering the case it was satisfied that no foul pla y is involved in his a pplication; Now, therefore, the permission is granted to change his name toLalhuma Ralte in his service record. Laldawngliana, Commandant, 3rd Bn. MAP : Aizawl, Mizoram. Tel. Nos. : 2317681 (office) / 2324862 (fax).Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50 VOL - XLVI Aizawl, Friday 22.9.2017 Bhadrapada 31, S.E. 1939, Issue No. 540

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008AFFIDAVITI, Smt. Zothangpuii W/o P.C. Lalchhuana, permanent resident of Bungkawn High S chool Veng, Aizawl, Mizoram, do hereby solemnly affirm and state as follows :- 1.That I am a bonafide citizen of India and competent to swear this affida vit. 2.That I have got married to P.C. Lalchhuana under the Mizo Customary Law and which is a recognized custom as per the Constitution of India on 3/11/1987. 3.That I am working a s Opera tor-II under Pr inting & Stationery Department, Govt. of Mizoram. 4.That my husband’s name has been written and recorded as Lalchhuana in my Savings Bank Account, service record, Voter ’s ID Card & Ceertificate of Marria ge and C . Lalchhuana in my Aadhaar Card, whereas it ha s been written and recorded a s P.C. Lalchhuana in my other documents. 5.That the purpose of this affidavit is to declare that the aforementioned names i.e. Lalchhuana, C. Lalchhuana and P.C. Lalchhuana belong to one a nd the same per son. 6.That the pur pose of this a ffidavit is to correct my husband’s name i.e. P.C. Lalchhua na which had been written as Lalchhuana in my service book & sa vings b ank account. 7.That from now onwar ds my husband’s name shall be written and recorded as P.C. Lalchhuana. 8.That the contents of this affida vit are true a nd correct to the best of my knowledge and belief, and nothing material has been concealed therein. IN WITNESS WHEREOF I have hereunto subscribed my hand and put my signature on this the 13th day of September, 2017. Sd/- DEPONENT Identified by me:-Signed before me: Sd/-Sd/- C. LalremruatiR. ThangkanglovaNotarial Registration AdvocateAdvocate & Notary PublicNo. 10/9 Aizawl : MizoramAizawl, MizoramDate 13/9/17Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50 VOL - XLVI Aizawl, Friday 22.9.2017 Bhadrapada 31, S.E. 1939, Issue No. 541

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATIONNo. J. 11012/3/2013-POL/Fri(ii), the 22nd September, 2017.In exercise of powers vested in him by Clause (1) of Article 164 of the Constitution of India , the Governor of Mizoram on the advice of the Chief Minister has been pleased to appoint Pi Vanlalawmpuii Chawngthu, as Minis ter of State for the State of Mizoram. Lalmalsawma, Chief Secretary to the Govt. of Mizoram.Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/150 VOL - XLVI Aizawl, Thursday 28.9.2017 Asvina 6, S.E. 1939, Issue No. 545 She was swor n-in on 22nd September, 2017

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008ORDERNo. J. 11012/4/98-POL, the 19th September, 2017.The Governor of Mizoram is pleased to appoint Pu Lalrinma wia Ralte, MLA as Political Adviser to Chief Minister, Mizor am from the date he assumes cha rge until further orders wit hout any additional pecuniar y benefits. The duties and functions of the Politica l Adviser to Chief Minister will be as specified by the Chief Minister by an order from time to t ime. He will have the ra nk and status of Minister of State a nd shall be entitled to facilities as admissible to a Minister of State. Lalmalsawma, Chief Secretary to the Govt. of Mizoram.Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/150 VOL - XLVI Aizawl, Thursday 28.9.2017 Asvina 6, S.E. 1939, Issue No. 546

NOTIFICATIONNo.J.21011/1/2017-TAX/Vol-I, the 12th September, 2017,In exer cise of the powers conferred by section 164 of the Mizoram Goods and Services Ta x Act, 2017 (6 of 2017), the Governor of Mizoram hereby makes the following rules further to amend the Mizoram Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Mizoram Goods and Services Ta x (Sixth Amendment) Rules, 2017. (2) Save as otherwise pr ovided in the different rules, the remaining pr ovisions shall come into force on such date as the Government may, by notification in the Officia l Gazette, appoint. 2.In t he Mizoram Goods and S ervices Tax Rules, 2017 (hereafter in this notifica tion referred to as the principal rules), - (i) in rule 117, the words “of eligible duties and taxes” as defined in Explanation 2 to section 140 sha ll be deemed to be omitt ed with effect from the 1st day of July, 2017. (ii) for rule 122, the following rule shall be deemed to have been substituted with effect from the 1st day of July, 2017, namely:- “122. Constitution of the Authority.-The constit ution of the Authority shall be in accordance with the provisions of rule 122 of the Central Goods and Services Tax Rules, 2017.”;The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008VOL - XLVI Aizawl, Monday 18.9.2017 Bhadrapada 27, S.E. 1939, Issue No. 514 (iii) for r ule 123, the following rule shall be deemed to have been substit uted with effect from the 1st day of July, 2017, namely:- “123. Constitution of the Standing Committee and Screening Committee.-The constitution of the Standing Committee and Screening Committee shall be in a ccordance with the pr ovisions of rule 123 of the Central Goods and Services Tax Rules, 2017.”; (iv)for rule 124, the following rule s hall be deemed to have been su bstituted with effect from the 1st day of July, 2017, namely:- “124. Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority.-The appoint ment, s alary, a llowances and other terms and conditions of service of the Chairman and Members of the Authority shall be in accordance with the provisions of rule 124 of the Central Goods and Services Tax Rules, 2017.”; (v) for rule 125, the following rule shall be deemed to have been s ubstituted with effect from the 1st day of July, 2017, namely:- “125. Secretary to the Authority.-The Secretar y to the Author ity shall be in accorda nce with the provisions of rule 125 of the Central Goods and Services Tax Rules, 2017.” (vi)for rule 126, the following rule s hall be deemed to have been su bstituted with effect from the 1st day of July, 2017, namely:- “126. Power to determine the methodology and procedure.-The power to determine the methodology and procedure of the Authorit y shall be in accordance with the provisions of rule 126 of the Central Goods and S ervices Tax Rules, 2017.”; (vii) for rule 137, the following rule s hall be deemed to have been su bstituted with effect from the 1st day of July, 2017, namely:- “137. Tenure of Authority.-The tenure of the Authority shall be in accor dance with the provisions of r ule 137 of the Centra l Goods and S ervices Tax Rules, 2017.” (viii) for rule 138, the following shall be substituted, namely:- “138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill.-(1) Every r egistered person who causes movement of goods of consignment value exceeding fift y thousand rupees— (i)in relation to a supply; or (ii)for r easons other tha n supply; or (iii)due to inwa rd supply from an unregistered person,2 Ex-514/2017 shall, before commencement of such movement, fur nish information relating to the said goods inPart A of FORM GST EWB-01, electronically, on the common por tal. (2)Where the goods are tr ansported by the registered person a s a consignor or the recipient of supply as the cons ignee, whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person or the recipient may generate the e-wa y bill inFORM GST EWB-01electronica lly on the common portal after furnishing information inPart BofFORM GST EWB-01. (3) Where the e-wa y bill is not generated under sub-rule (2) and the goods are handed over to a transporter for transportation by road, the r egistered person shall furnish the information relating to the tra nsporter in Part B ofFORM GST EWB-01on the common portal and the e-wa y bill shall be generated by the transporter on the said portal on the ba sis of the information furnished by the registered person inPart A ofFORM GST EWB-01: Provided that the r egistered person or, as the case may be, the tr ansporter may, at his option, generate and carry the e-wa y bill even if the value of the consignment is less than fifty thousand rupees: Provided further that where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transpor ter, he or the transporter may, at t heir option, generate the e-way bill inFORM GST EWB-01on the common portal in the manner specified in this r ule: Provided also that where the goods are transported for a distance of less t han ten kilometres within the State or Union territory from the pla ce of business of the consignor to the place of business of the transporter for further transportation, the supplier or the transporter may not furnish the details of conveyance inPart B ofFORM GST EWB-01. Explanation 1.– F or the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods. Explanation 2.-The information inPart A ofFORM GST EWB-01 shall be fur nished by the cons ignor or the r ecipient of the supply as consignee where the goods are transpor ted by railways or by air or by vess el. (4)Upon genera tion of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common por tal. (5)Any transpor ter tra nsferring goods from one conveyance to another in the course of tr ansit shall, before such transfer and fu rther movement of goods, upda te the details of conveyance in the e-way bill on the common portal inFORM GST EWB-01:Ex-514/2017 3 Provided that wher e the goods ar e transported for a distance of less than ten kilometres within the State or Union terr itory from the place of business of the tra nsporter finally to the place of business of the cons ignee, the deta ils of conveya nce may not be updated in the e-way bill. (6)After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple cons ignments are intended to be transpor ted in one conveyance, the tr ansporter may indicate the serial number of e-way bills generated in respect of ea ch such consignment electronically on the common portal and a consolidated e-way bill inFORM GST EWB-02may be generated by him on the said common portal prior to the movement of goods. (7)Wher e the consignor or the cons ignee has not generatedFORM GST EWB-01 in accordance with the pr ovisions of sub-rule (1) and the value of goods car ried in the conveyance is more than fifty thousand rupees, the transporter shall genera teFORM GSTEWB-01 on the basis of invoice or bill of supply or delivery challa n, as t he case may be, and may also generate a consolidated e-way bill inFORM GST EWB-02on the common porta l prior to the movement of goods. (8)The informa tion fur nished inPart A ofFORM GST EWB-01shall be ma de available to the registered supplier on the common portal who may utilize the sa me for furnishing details inFORM GSTR-1: Provided that when the information has been fur nished by an unr egistered supplier inFORM GST EWB-01, he shall be informed electronically, if the mobile number or the e-mail is availa ble. (9)Wher e an e-way bill has been genera ted under this r ule,but goods a re either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common por tal, either dir ectly or through a Fa cilitation Centre notified by the Commissioner, within 24 hours of gener ation of the e-way bill: Provided that an e-way bill cannot be ca ncelled if it has been verified in transit in accordance with the provisions of rule 138B. (1 0) An e-way bill or a consolidated e-way bill generated under this rule shall b e valid for the period as mentioned in column (3) of the Table below from the relevant da te, for the distance the goods have t o be transported, as mentioned in column (2) of the said Ta ble: Table Sr. no.DistanceValidity period (1)(2)(3) 1.Up to 100 kmOne day 2.For ever y 100 km or part t her eof ther ea fterOne a dditiona l dayEx-514/20174 Provided tha t the Commissioner may, by notification, ext end the validit y period of e-way bill for certain categories of goods as may be specified therein: Provided fu rther that where, under circu mstances of an except ional nature, the goods cannot be transported within the validity period of the e-way bill, the tr ansporter may generate another e-way bill after updating the details inPart B ofFORM GSTEWB-01. Explanation.—For the pur poses of this r ule, the “relevant date” shall mean the date on which the e-wa y bill has been generated and the period of validity shall b e counted from the time at which the e-way bill has been generated and each day shall be counted as twenty-four hours. (11) The details of e-way bill genera ted under sub-rule (1) shall be made available to the recipient, if registered, on the common portal, who shall communicate his acceptance or rejection of the consignment cover ed by the e-way bill. (1 2) Wher e the recipient referr ed to in sub-rule (11) does not communicate his acceptance or rejection within seventy two hours of the details being made ava ilable to him on the common portal, it shall be deemed that he has accepted the sa id deta ils. (1 3) The e-way bill generated under r ule 138 of the Centra l Goods and Services Tax Rules or Goods and Services Tax Rules of any other State sha ll be valid in the State. (1 4) Notwithstanding anything contained in this rule, no e-way bill is requir ed to b e genera ted— (a)where the goods being transported are specified in Annexure; (b)where the goods are being transpor ted by a non-motorised conveya nce; (c)where the goods are being transported fr om the port, airport, air cargo complex and land customs station to an inla nd container depot or a container fr eight sta tion for clear ance by Customs; and (d)in r espect of movement of such goods and within such ar eas in a State and for values not exceeding s uch amount as the Commissioner of State tax, in consultation with the Chief Commissioner of central tax goods, may notify. Explanation. - The facility of generation and cancellation of e-way bill may also be made available thr ough S MS.Ex-514/2017 5 Ex-514/20176 ANNEXURE [(See rule 138 (14)] S.No.Chapter orDescription of Goods Heading or Sub-heading or Tariff item (1)(2)(3) 1.0101Live asses, mules and hinnies 2.0102Live bovine animals 3.0103Live swine 4.0104Live sheep and goats 5.0105Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and gu inea fowls. 6.0106Other live animal such as Mamma ls, Bir ds, Ins ects 7.0201Meat of bovine animals, fresh a nd chilled. 8.0202Meat of bovine animals frozen [other tha n frozen and put up in unit conta iner] 9.0203Meat of swine, fresh, chilled or fr ozen [other tha n frozen and put up in unit container] 10.0204Meat of sheep or goats, fr esh, chilled or frozen [other than frozen and put up in unit container] 11.0205Meat of horses, asses, mules or hinnies, fr esh, chilled or frozen [other t han frozen and put up in unit container] 12.0206Edible offal of bovine animals, swine, sheep, goats, hor ses, asses, mules or hinnies, fresh, chilled or fr ozen [other than frozen and put u p in unit container] 13.0207Meat and edible offal, of the poultry of heading 0105, fr esh, chilled or frozen [other than frozen and put up in unit container] 14.0208Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container] 15.0209Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than fr ozen and put up in unit container] 16.0209Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in br ine, dried or smoked [other than put up in unit containers] 17.0210Meat and edible meat offal, salted, in brine, dried or smoked; edible flour s and meals of meat or meat offal, other than put up in unit containers 18.3Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%] 19.0301Live fish. Ex-514/2017 7 20.0302Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 21.0304Fish fillets and other fish meat (whether or not minced), fresh or chilled. 22.0306Crustaceans, whether in shell or not, live, fr esh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled. 23.0307Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than cr ustaceans and molluscs, live, fresh or chilled. 24.0308Aqua tic invertebrates other than cr ustacea ns and mollu scs, live, fresh or chilled. 25.0401Fresh milk and pasteurised milk, including sepa rated milk, milk and cr eam, not concentrated nor containing added sugar or other sweetening ma tter, excluding Ultra High Temperature (UHT) milk 26.0403Curd; Lassi; Butter milk 27.0406Chena or pa neer, other than put up in unit containers a nd bear ing a registered brand name; 28.0407Birds’ eggs, in shell, fr esh, preserved or cooked 29.0409Natural honey, other than put up in unit container and bearing a registered brand name 30.0501Huma n hair, unworked, whether or not washed or scou red; waste of human hair 31.0506All goods i.e. Bones and horn-cores, unworked, defatted, simply prepa red (but not cut to shape), treated with acid or gelatinised; powder and waste of these products 32.0507 90All goods i. e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc. 33.0511Semen including frozen semen 34.6Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage 35.0701Pota toes, fresh or chilled. 36.0702Toma toes, fresh or chilled. 37.0703Onions, sha llots, garlic, leeks and other alliaceous vegetables, fresh or chilled. 38.0704Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. 39.0705Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. Ex-514/20178 40.0706Carr ots, turnips, salad beetroot, salsify, celeriac, r adishes and similar edible roots, fresh or chilled. 41.0707Cucu mbers a nd gherkins, fresh or chilled. 42.0708Leguminous vegetables, shelled or unshelled, fresh or chilled. 43.0709Other vegetables, fresh or chilled. 44.0712Dried vegeta bles, whole, cut, sliced, broken or in powder, but not further prepared. 45.0713Dried leguminous vegetables, shelled, whether or not skinned or split. 46.0714Manioc, arrowr oot, salep, Jerusalem a rtichokes, sweet potatoes and similar roots and tubers with high starch or inulin cont ent, fr esh or chilled; sago pith. 47.0801Coconuts, fresh or dried, whether or not shelled or peeled 48.0801Brazil nuts, fresh, whether or not shelled or peeled 49.0802Other nuts, Other nuts, fr esh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fres h, whether or not shelled or peeled 50.0803Bana nas, including plantains, fresh or dried 51.0804Dates, figs, pineapples, avoca dos, guavas, mangoes and mangosteens, fresh. 52.0805Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh. 53.0806Grapes, fresh 54.0807Melons (including watermelons) and papaws (papayas), fresh. 55.0808Apples, pears and quinces, fr esh. 56.0809Apricots, cherries, peaches (including nectarines), plums and sloes, fresh. 57.0810Other fruit such as strawberries, raspberries, blackberries, mulberries a nd loga nberries, black, white or red currants and gooseberr ies, cr anberries, bilb err ies and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh. 58.0814Peel of citr us fruit or melons (including watermelons), fr esh. 59.9All goods of seed qua lity 60.0901Coffee beans, not roa sted 61.0902Unpr ocessed gr een leaves of tea Ex-514/2017 9 62.0909Seeds of anise, badian, fennel, coriander, cumin or cara way; juniper berries [of seed quality] 63.0910 11 10Fresh ginger, other than in processed form 64.0910 30 10Fresh turmeric, other than in processed form 65.1001Whea t and meslin [other than those put up in unit conta iner and bearing a registered brand name] 66.1002Rye [other than those put up in unit cont ainer a nd bearing a registered brand name] 67.1003Barley [other than those put up in unit container and bearing a registered brand name] 68.1004Oats [other than those put up in unit cont ainer a nd bearing a registered brand name] 69.1005Maize (corn) [other than those put up in unit container and bear ing a registered brand name] 70.1006Rice [other than those put up in unit conta iner and bearing a registered brand name] 71.1007Grain sorghu m [other than those put up in unit container and bear ing a registered brand name] 72.1008Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra , Ragi] [other than those put up in unit conta iner and bearing a registered brand name] 73.1101Wheat or meslin flour [other than those put up in unit container and bearing a registered brand na me]. 74.1102Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit conta iner and bearing a registered brand name] 75.1103Cereal groa ts, meal and pellets [other than those put up in unit container and bearing a registered brand name] 76.1104Cereal gra ins hulled 77.1105Flour, of potatoes [other than those put up in unit conta iner and bearing a registered brand name] 78.1106Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, ma ngo flour, etc. [other than those put up in unit cont ainer and bearing a registered brand name] 79.12All goods of seed qua lity 80.1201Soya beans, whether or not broken, of seed quality. Ex-514/201710 81.1202Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality. 82.1204Linseed, whether or not broken, of seed quality. 83.1205Rape or colza seeds, whether or not broken, of seed quality. 84.1206Sunflower seeds, whether or not broken, of seed quality. 85.1207Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cot ton seeds, Ca stor oil seeds, Sesamum seeds, Musta rd seeds, Saffower (Car thamustinctor ius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of s eed quality. 86.1209Seeds, fruit and spores, of a kind used for sowing. 87.1210Hop cones, fr esh. 88.1211Plants and p arts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled. 89.1212Locu st beans, seaweeds and other a lgae, sugar beet and sugar cane, fresh or chilled. 90.1213Cereal stra w and husks, unprepared, whether or not chop ped, ground, pressed or in the form of pellets 91.1214Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets. 92.1301Lac and Shellac 93.1404 90 40Bet el lea ves 94.1701 or 1702Jaggery of all types including Cane Ja ggery (gur) and Palmyra Ja ggery 95.1904Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, par ched pa ddy or rice coated with suga r or gur, commonly known as Murki 96.1905Pappad 97.1905Bread (branded or otherwise), except pizza bread 98.2201Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed cont ainer] 99.2201Non-alcoholic Toddy, Neer a including date and palm neera 100.2202 90 90Tender coconut water other than pu t up in unit container and bear ing a registered brand name Ex-514/2017 11 101.2302, 2304, 2305,Aqua tic feed inclu ding shrimp feed and prawn feed, poultry 2306, 2308, 2309feed a nd cattle feed, including gr ass, ha y and stra w, supplement andhusk of pulses, concentrates andadditives, wheat bran and de-oiled cake 102.2501Salt, all t ypes 103.2835Dica lcium phosphate (DCP) of animal feed grade confor ming to IS specification No.5470 : 2002 104.3002Huma n Blood and its components 105.3006All types of contraceptives 106.3101All goods and organic manure [other than put up in unit cont ainers a nd bearing a registered brand name] 107.3304Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta 108.3825Municipal waste, sewage sludge, clinical waste 109.3926Plastic bangles 110.4014Condoms and contraceptives 111.4401Firewood or fuel wood 112.4402Wood charcoal (including shell or nut charcoal), whether or not agglomer ated 113.4802 / 4907Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Tr easuries or Vendors authorised by the Government 114.4817 / 4907Postal items, like envelope, Post card etc., sold by Government 115.48 / 4907Rupee notes when sold to the Reserve Ba nk of India 116.4907Cheques, lose or in book form 117.4901Printed books, including Braille books 118.4902Newspapers, jour nals and periodicals, whether or not illustrated or cont aining a dvertising material 119.4903Children’s picture, drawing or colouring b ooks 120.4905Maps and hydrographic or similar charts of all kinds, including atla ses, wall maps, topogr aphical plans and globes, printed 121.5001Silkworm laying, cocoon 122.5002Raw silk 123.5003Silk waste 124.5101Wool, not car ded or combed 125.5102Fine or coar se animal hair, not carded or combed 126.5103Waste of wool or of fine or coarse animal hair 127.52Gandhi Topi 128.52Khadi yarn Ex-514/201712 129.5303Jute fibres, raw or processed but not spun 130.5305Coconut, coir fibre 131.63Indian National Flag 132.6703Huma n hair, dressed, thinned, bleached or otherwise worked 133.6912 00 40Earthen pot a nd clay lamps 134.7018Glass bangles (except those made fr om precious metals) 135.8201Agricultura l implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and ot her tools of a kind used in agriculture, horticulture or forestry. 136.8445Amber char kha 137.8446Handloom [weaving machinery] 138.8802 60 00Spacecraft (including satellites) and suborbital and spacecraft launch vehicles 139.8803Parts of goods of heading 8801 140.9021Hearing a ids 141.92Indigenous handmade musical instruments 142.9603Muddhas made of sar kanda and phoolbaharijhadoo 143.9609Slate pencils and chalk sticks 144.9610 00 00Slat es 145.9803Passenger baggage 146.Any chapterPuja samagrinamely,- (i) Rudraksha, rudr aksha mala, tulsikanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd); (ii) Sacred thread (commonly known as yagnopavit); (iii) Wooden kha dau; (iv) Panchamrit, (v) Vibhuti sold by religious institutions, (vi) Unbra nded honey (vii) Wick for diya. (viii) Roli (ix) Kalava (Raksha sutra) (x) Chandantika 147.Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers 148.Kerosene oil sold under PDS 149.Postal baggage tra nsported by Department of P osts Ex-514/2017 13 150.Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71) 151.Jewellery, goldsmiths’ and silver smiths’ wares and other articles (Chapter 71) 152.Currency 153.Used personal and household effects 154.Cora l, unwor ked (0508) and worked coral (9601); (ix) in the principal rules, aft er rule 138, the following shall be inserted, namely:- “138A. Documents and devices to be carried by a person-in-charge of a conveyance.-(1) The person in charge of a conveyance shall ca rry— (a)the invoice or bill of supply or delivery challa n, as t he case may be; and (b)a copy of the e-way bill or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner. (2)A registered person may obtain an Invoice Reference Number from the common portal by uploading, on the said portal, a tax invoice issued by him inFORM GST INV-1 and produce the sa me for verifica tion by the proper officer in lieu of the ta x invoice and such number sha ll be valid for a period of thirty days from the date of uploading. (3)Wher e the r egistered person uploa ds the invoice under sub-rule (2), the infor mation in Part A of FORM GST EWB-01 shall be auto-popula ted by the common porta l on the basis of the information furnished inFORM GST INV-1. (4)The Commissioner may, by notifica tion, r equire a class of transporters to obtain a unique Radio Frequency Identification Device and get the sa id device embedded on to the conveyance and map the e- way bill to the Ra dio Frequency Identification Device prior to the movement of goods. (5)Notwithstanding anything contained clause (b) of sub-r ule (1), where circumstances so warr ant, the Commissioner may, by notification, require the per son-in-charge of the conveyance to carry the following docu ments instead of the e-way bill- (a)tax invoice or bill of supply or bill of entry; or (b)a delivery cha llan,where the goods ar e transported for reasons other tha n by way of supply. 138B. Verification of documents and conveyances.-(1)The Commissioner or an officer empowered by him in this behalf ma y author ise the proper officer to intercept a ny conveyance t o verify the e-way bill or the e-way b ill number in physica l form for all inter-State and intra -State movement of goods. Ex-514/201714 (2)The Commissioner shall get Radio Frequency Identification Device readers installed at places where the ver ification of movement of goods is required to be ca rried out and verifica tion of movement of vehicles shall be done thr ough su ch device readers where the e-way bill has been ma pped with the said device. (3)The physica l verification of conveyances shall be carried out by the proper officer as authorised by the Commissioner or an officer empowered by him in this behalf: Provided that on receipt of specific information on evasion of tax, physical verification of a specific conveyance can also be car ried out by any officer after obtaining necessary approval of the Commissioner or a n officer author ised by him in this behalf. 138C. Inspection and verification of goods.-(1) A summary report of every inspection of goods in transit sha ll be recorded online by the proper officer inPart AofFORM GST EWB-03 within twenty four hours of inspection and the final report inPart BofFORM GST EWB-03shall be recorded within three days of such inspection. (2)Where the physical verification of goods being transported on any conveyance ha s been done during transit at one place within the St ate or in any other St ate, no further physica l verification of the said conveyance shall be carried out a gain in the St ate, unless a specific infor mation relating to eva sion of tax is made available subsequently. 138D. Facility for uploading information regarding detention of vehicle.-Wher e a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information inFORM GST EWB-04 on the common por tal. FORM GST EWB-01 (See rule 138) E-Way Bill PART-A A.1GSTIN of Recipient A.2Pla ce of Deliver y A.3Invoice or Challan Number A.4Invoice or C hallan Date A.5Value of Goods A.6HSN Code A.7Reason for Tr ansporta tion A.8Transport Document Number PART-B B.Vehicle N umber Ex-514/2017 15 Notes: 1.HS N C ode in column A.6 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financia l year and at four digit level for taxpayers ha ving annual turnover a bove five cror e rupees in the preceding fina ncial year. 2.Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number. 3.Place of Delivery shall indicate the PIN Code of place of delivery. 4.Reason for Transpor tation shall be chosen from one of the following: CodeDescription 1Supply 2Export or Import 3Job Work 4SKD or CKD 5Recipient not known 6Line Sales 7Sales Ret urn 8Exhibition or fairs 9For own use 0Others FORM GST EWB-02 (See rule 138) Consolidated E-Way Bill Number of E-Way Bills E-Way Bill Nu mber FORM GST EWB-03 (See rule138C) Verification Report Part A Name of the Officer Place of inspection Time of inspection Vehicle N umber E-Way Bill Nu mber Invoice or C hallan or Bill Date Invoice or Challan or Bill Number Name of person in-charge of vehicle Description of goods Decla red quantity of goods Declared value of goods Brief descr iption of the discrepancy Whether goods were detained? If not, date and time of release of vehicle Part B Actual quantity of goods Actua l value of the Goods Tax payable Integrated tax Central tax State or UT tax Cess Penalty payable Integrated tax Central tax State or UT tax Cess Details of Notice Date Number Summary of findingsEx-514/201716 Ex-514/2017 17 FORM GST EWB-04 (See rule138D) Report of detention E-Way Bill Nu mber Appr oximate Loca tion of detention Period of detention Name of Officer in-charge (if known) Date Time FORM GST INV – 1 (See rule 138A) Generation of Invoice Reference Number IRN:Date: Details of Supplier GSTIN Legal Name Trade name, if any Address Serial No. of Invoice Date of Invoice Details of RecipientDetails of Consignee (Billed to) (Shipped to) GSTIN or UIN, if available Name Address State (name and code) Type of supply – B to B supply B to C supply Attr acts Reverse Charge Attracts TCSGSTIN of operator Attracts TDSGSTIN of TDS Authority Export Supplies made to SEZ Deemed exp or t Ex-514/201718 Sr. No. Description HSN Qty. Unit Price Total Discount, Taxable Central taxState or Integra-Cess of Goods (per value if any value UT taxted tax unit)Rate Amt. Rate Amt. Rate Amt. Ra A te mt. Freight Insurance Packing and Forwar ding Charges etc. Total Tota l Invoice Value (In figure) Tota l Invoice Value (In Words) Signature Name of the Signa tory Designation or Status”; (x) in the principal rules to FORMS, - I.with effect from the 1st July of 2017, for “FORM GST ENR-01”, the following FORM shall be substituted and sha ll be deemed to be have been substituted, namely:- “FORM GST ENR-01 [See rule 58(1)] Application for Enrolment under section 35 (2) [only for un-registered persons] 1.Name of the State 2.(a) Legal name (b) Trade Name, if any (c) PAN (d) Aadhaar (applicable in case of p roprietorship concerns only) 3.Type of enrolment (i) Warehouse or Depot(ii) Godown (iii) Transp ort services(iv) Cold Storage 4.Constitution of Business (Please Select the Appropriate) (i) P roprietorship or HUF(ii) Partnership (iii) Company(iv) O thers 5.Particulars of Principal Place of Business (a)Address Building No. or Flat No.Floor No. Ex-514/2017 19 Name of theRoa d or St reet Premis es or City or Town or Localit y orTaluka or VillageBlock District StatePIN Code LongitudeLatitude (b)Contact Information (the email address and mobile number will be used for authentication) Email Addr essTelephone STD Mobile NumberFaxSTD (c)Nature of premises OwnLeasedRentedConsentShar edOthers (specify) 6. Deta ils of additional place of business – Add for additional place(s ) of business, if any(Fill up the same information as in item 5 [(a), (b), and (c)] 7. Consent I on behalf of the holder of Aadhaar number give consent to “Goods and Services Tax Network” to obtain my details from UIDAI for the purpose of authentication. “Goods and Services Tax Network” has informed me that identity information would only be used for validating identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of authentication. 8. List of documents uploaded (Identity and address pr oof) 9. Verifica tion I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Pla ce:Signature Da te:Name of Authorised Signa tory For Office Use: Enr olment noDate- “. II.with effect from the 1st day of July, 2017 for “FORM GST RFD-01”, the following FOR M shall be substituted and shall be deemed to be have been substituted, namely:- Ex-514/201720 “FORM-GST-RFD-01 [See rule 89(1)] Application for Refund (Applicable for ca sual or non-resident taxable person, tax deductor, tax collector, un-registered person and other registered taxable per son) 1.GSTIN / Temporary ID 2.Legal Name 3.Trade Name, if any 4.Address 5.Tax period (if applica ble)From To 6.Amount ofActTax Interest Penalty Fees Others Total RefundCentral tax ClaimedState / UT tax (Rs.)Integrated tax Cess Total 7.Grounds of(a)Excess balance in Electronic Cash Ledger refund claim (select from(b ) Exports of s ervices- with pa yment of tax drop down)(c)Exports of goods / services- without payment of tax (accumulated ITC) (d) On account of order Sr. No.Type ofOr der Or der Or der Pa yment order no. date Issuing reference Autho- no., rityif any (i)Assessment (ii)Pr ovisiona l a ss es sment (iii)Appeal (iv)Any other order (specify) (e)IT C accumulated due to inverted tax struct ure[cla use (ii) of first proviso to section 54(3)] Ex-514/2017 21 (f)On a cc ou nt of s u p p lies ma de t o S E Z u nit / S E Z develop er (wit h payment of tax) (g)On account of supplies made to SEZ unit/ S EZ developer (without payment of tax) (h) Recipient of deemed export (i)Tax paid on a supply which is not provided, either wholly or partially, a nd for which invoice ha s not been issued (tax paid on advance payment) (j)Tax paid on an intr a-State supply which is subsequently held to be inter-State supply and vice versa(change of POS) (k)Excess payment of tax, if any (l)Any other(specify) 8.Deta ils of BankNameAddress ofIFSCType ofAccount No. accountof b ankbranchaccount 9.Whether Self-Declaration filed by Applicant u/sYes No 54(4), if applicable DECLARATION [rule 89(2)(g)](For recipients of deemed export) I hereby declare that the refund has been claimed only for those invoices which have been reported in statement of inward su pplies filed in Form GSTR-2 for the tax period for which refund is being claimed a nd the amount does not exceed the amount of input tax cr edit availed in the valid return filed for the said tax period. Signature Name –Designation / Status Ex-514/201722 DECLARATION [second proviso to section 54(3)] I hereby declar e that the goods expor ted are not subject to any export duty. I also declare that I have not availed any drawback on goods or services or both and that I have not claimed refund of the integra ted tax paid on supplies in respect of which refund is claimed. Signature Name –Designation / Status DECLARATION [rule 89(2)(f)] I hereby decla re that the Special E conomic Zone unit /the Special Economic Zone developer has not ava iled of the input tax credit of the tax paid by the applicant, covered under this r efund claim. Signature Name –Designation / StatusDECLARATION[section54(3)( ii)]herebydeclarethattherefundofinputtaxcreditclaimedintheapplication doesnotin cludeITCavailedongoodsorservicesusedformaking‘nil’ratedorfully exemptsupplies. Signature Name–DesignationStatus Ex-514/2017 23 SELF- DECLARATION [rule 89(2)(l)]I ____________________ (Applicant) having GSTIN/ temporary Id ———, solemnly affirm and certify that in respect of the refund amounting to Rs. —/ with respect to the tax, interest, or a ny other amount for the period from—to——, claimed in the refund application, the incidence of such tax a nd interest ha s not been passed on t o any other person. Signature Name – Designation / Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.)10.I Verification I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my /our knowledge and belief a nd nothing has been concealed therefrom. I/We declar e that no refund on t his account has been r eceived by me/us earlier. PlaceSigna ture of Authorised Signa tory Date(Name) Designation/ Status Ex-514/201724 Annexure-1Statement -1 [rule 89(5)] Refund Type: IT C accumulated due to inverted tax structur e [clause (ii) of first proviso to section 54(3)] (Amount in Rs.) Turnover ofTax payableAdjustedNet input taxMaximum refund inverted ratedon such totalcreditamount to be supply ofinvertedturnoverclaimed[(1×4÷3)-2] goodsrated supply of goods 12345 Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr. No. Invoice detailsIntegrated taxBRC/ FIRCIntegratedIntegratedNet No. Date Value Taxable value Amt. No. DatetaxtaxIntegrated involved ininvolved intax debit note,credit note,(6+9 - if any if any10) 1234567891011 Statement- 3 [rule 89(2)(b) and 89(2)(c)] Refund Type:Export without payment of ta x (accumulated IT C) (Amount in Rs.) Sr.No.Invoice detailsGoods/Shipping bill/ Bill ofEGM DetailsBRC/ FIRC Services export (G/S) No.Date ValuePor t code No. Date Ref No. DateNo.Date Statement- 3A [rule 89(4)] Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount (Amount in Rs.) Tur nover of z er oNet input tax creditAdjusted total turnoverRefund amount rated supply of(1×2÷3) goods and services1234123456789101112 Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type:On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of Invoice detailsShippingIntegrated TaxIntegratedIntegratedNet recipientbill/ Bill of taxtaxIntegrated export/ involved involvedtax Endorsedin debitin credit(8+ 9 – 10) invoice bynote, ifnote, if SEZanyany No. Date Value No. Date Taxable ValueAmt. 1234567891011 Statement-5 [rule 89(2)(d) and 89(2)(e)] Refund Type:On account of supplies made to SEZ unit or SEZ Developer (without payment of tax) (Amount in Rs.) Sr.No.Invoice detailsGoods/ Ser vices (G/S)Shipping bill/ Bill of export/ Endorsed i nvoice no. No.DateValueNo.Date 1234567 Statement-5A [rule 89(4)] Refund Type:On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount (Amount in Rs.) Tur nover of z er oNet input tax creditAdjusted total turnoverRefund amount (1×2÷3) rated supply of goods and services 1234Ex-514/2017 25 Ex-514/201726 Statement-6 [rule 89(2)(j)] Refund Type:On account of change in POS of the supplies (inter-State to intra-State and vice versa) Order Details (issued in pursuance of sections 77 (1) and (2), if an y: Order No: Order Date:(Amount in Rs.) GSTIN/Details of invoices covering transaction considered as intraTransaction which were h eld inter UIN –State /intra-State/ inter-State transaction earlierState / intra-State supply subsequently NameInvoice detailsIntegrated Central State/ Cess Pla ce Integrated Central State Cess Pla ce (in casetaxtaxUToftaxtax/ UTof taxSu pplytaxSu pply (inNo. Date Value Taxable caseValue 12345678910111213 14 15 Statement-7 [rule 89(2)(k)] Refund Type: Excess payment of tax, if an y in case of last r etur n filed. (Amount in Rs.) Tax per iodARN of returnDate ofTax Payable filing returnIntegratedCentralState/Cess tax tax UT tax 1234567 Annexure-2Certificate [rule 89(2)(m)]This is to certify that in respect of the refund amounting to Rs.<<>> ——————— (in words) claimed by M/s—— —————— (Applicant’s Name) GSTIN/ Temporary ID——— for the tax period < ——>, the incidence of tax and int er est , ha s not been passed on to any other per son. T his certi ficat e is based on the exami nation of the books of account and other relevant records and returns particulars maintained/ furnished by the applicant. Signature of the Chartered Accountant/ Cost Accountant: Name: Membership Number: Place: Date: Note
æThisCertificateisnotrequiredtobefurnishedbytheapplicant,claimingrefundunderclause(a)orclause (b)orclause(c)orclause(d)orclause(f )ofsub-section(8)ofsection54oftheAct. Ex-514/2017 27 Instructions – 1.Terms used: (a)B to C:From registered per son to unregistered person (b)EGM:Export Gener al Manifest (c)GSTIN:Goods and S ervices Tax Identifica tion Number (d)IGST:Integrated goods and services tax (e)ITC:Input tax cr edit (f)POS:Pla ce of S upply (Respect ive St ate) (g)SEZ:Special Economic Zone (h)Temporary ID:Temporary Identification Number (i)UIN:Unique Identity Number 2. Refund of excess amount availa ble in electronic cash ledger can also be claimed through return or by filing application. 3. Debit entry shall be ma de in electronic credit or ca sh ledger at the time of filing the application. 4. Acknowledgement inFORM GST RFD-02 will be issued if the application is found complete in all respects. 5. Claim of refund on exp ort of goods with payment of IGST shall not be processed through this a pplication. 6. Bank account details should be as per registration data. Any change in ba nk deta ils shall first be amended in registration particulars before quoting in the application. 7. Declaration sha ll be filed in cases wherever required. 8. ‘Net input tax credit ’means input ta x credit availed on inputs during the relevant period for the pur pose of Statement-1 and will include IT C on input services also for the purpose of Statement-3A and 5A. 9. ‘Adjusted total turnover ’ means the turnover in a Sta te or a Union territor y, as defined under clause (112) of section 2 excluding the value of exempt supplies other than zero-rated supplies, during the relevant period. 10. For the purpose of Sta tement-1 , refund claim will be based on supplies reported in GSTR-1 and GSTR-2. 11. BRC or FIRC details will be mandatory where refund is claimed against export of services details of shipping bill and EGM will be mandatory to be pr ovided in case of export of goods. 12. Where t he invoice deta ils are amended (including export), r efund shall be allowed as per the calculation based on amended va lue. 13. Details of export made without payment of tax shall be reported in Statement-3. Ex-514/201728 Published and Issued by the Controller, Printing & Stationery, Mizoram Printed at the Mizoram Government Press, Aizawl C-5014. Availability of refund to be claimed in case of supplies made to SEZ unit or SEZ developer wit hout payment of tax shall be wor ked out in accordance with the formula prescr ibed in rule 89(4). 15. ‘Turnover of zero rated supply of goods and services’ shall have the same meaning as defined in rule 89(4).”; III.with effect from the 1st day of July,2017, in “FORM GST TRAN-2”,- (a)in Serial No. 4, for the words “appointment date”, the wor ds “appointed date” shall be substituted and shall be deemed to be have been substituted; (b)in S erial No. 5, for the words “ credit on”, the words “credit of” shall be substit uted and shall be deemed to be have been substituted. Vanlal Chhuang a, Commr. & Secretary to the Govt. of Mizoram, Taxation Department.