The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATIONNo. B. 11021/9/2015-FST, the 17th January, 2019.WHEREAS the Compensatory Afforestation Fund Act, 2016 published in the Gazette of India (Extraordinary) Part-II No.45 dated 3.8.2016 provides for the establishment of funds under the public accounts of each State a nd crediting thereto t he monies received from user agencies towards compensatory afforestation, additional compensatory afforestation, penal compensator y afforestation, net present value and all other amounts r ecovered from such agencies under the Forest (Conservation) Act, 1980; AND WHEREAS the Supreme Court of India, inits judgment dated 26th September, 2005 in the Writ Petition (Civil) No. 202 of 1995, observed that the Fund generated for protecting ecology and providing regeneration should notbe treated as a Fund under article 266 and article 283 of the Constitution. NOW, THEREF ORE, in order to ensure safety, security and expeditious utilized in a transpa rent manner of funds already a ccumula ted with the State ad hoc CAMP A/Authority and the fund collected/to be collected by the State Government from the us er agency as stated above, and in exercise of the powers conferred under sub-section (1) of Section 4 ofthe Compensatory Afforestation Fund Act, 2016, the Governor of Mizoram is pleased to establish aSpecial State Fund,an interest bearing public account, known as the “State Compensator y Affor esta tion Fund ofMizora m” under public accou nts of the Government of Mizoram with effect from the date of is sue of this notification. All monies received from user agencies towards compensatory afforestation, additional compensatory afforestation, penal compensatory afforestation, net pr esent value and all ot her amounts recovered from such agencies under the Forest (Conserva tion) Act, 1980 shall hencefor th be credited into this interest bear ing public account of the Special S tate Fund under the following head of account:- 2406 - Forestry & Wildlife 04 - Afforestation & Ecology Development 103 - State Compensatory Afforestation (SCA) 18 - Mizoram 01 - Compensa tory Affor estation 00- 00- VOL - XLVIII Aizawl, Wednesday 23.1.2019 Magha 3, S.E. 1940, Issue No. 55 Such a n interest bearing p ublic a ccount of the S tate Fundunder article 266 (2) of the Constitution of India shall be under the contr olofthe State Government and sha ll be ma naged by the St ate Author ity known a s the“Sta te Compensatory Afforesta tion Fund Ma na gement a nd P lanning Authorit y” (State CAMPA) of Mizoram. Further, in exercise of the power conferred under sub-section (1) of the Section 4 of the Compensatory Afforestation Fund Act, 2016, the Governor of Mizoram hereby appoints the30th date of September, 2018,as the date on which the provisions of the said Act sha ll come into force. This notification supersedes earlier notification issued vide No.B.l1021/9/2015 - FST dt 11.12.2018. Lalram Thanga, Principal S ecretar y to the Govt. of Mizoram, Environment, Forests & Climate Change Department.- 2 -Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50 Ex-55/2019

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATIONNo. B. 11021/9/2016-FST, the 17th January, 2019.Whereas bamboo has a very important role in addressing climate change concerns of a daptation and mitigation in addition to providing ecological, economic and livelihood security to a la rge number of forest dependent rural communities who are most vulnerable to the impacts of climate change, there is an urgent need t o encour age pla nting of bamboos on areas outside forests including private lands, and, Whereas the Gover nment of India is promoting bamboo plantation on areas outside forests including private lands through various schemes wit h the involvement of public especially in rur al areas across the country, and the Ministry of Environment, Forest & Climate Change has issued an Advisory vide letter F.No.8-14/2011-FP dated 14.5.2013 requesting all States/UTs to provide enabling environment which inter- alia may include a simplified regulatory regime to the extent that ba mboo gr owing on private lands are exempted fr om the r equirement of obtaining felling and transit permission. In view of above and in order to ensure sustainable management of bamboo on priva te lands in Mizoram, the following GUIDELINES FOR REGISTRATION, FELLING AND TRANSIT OF BAMBOO FROM NON-FOREST PRIVATE LANDS IN MIZORAM is hereby issued which will become effective from the date of issue and will prevail over any other guideline/ instruction issued in this regard earlier. 1.Registration of pr ivate ba mboo plantation:The private bamboo planta tion in non-forest lands sha ll be registered inthe office of the Divisiona l Forest Officer (DFO) concernedasper procedure laid down below- (i) A person desiring t o register bamboos/bamboo plantation r aised by him in non-forest private land shall make an applica tion to the Ra nge Officer concerned in Form - I which shall be accompanied by certified copy of valid document of land ownership, sketch map of the land showing the boundaries and prominent land mark for easy identification and NOC from President of Village Council concerned. (ii) On receipt of the application, the Range Officer shall conduct such enquiry to verify the authenticit y of documents of land ownership and location of the land/bamboo planta tion to see whether the land is a forest land or not and whether the bamboos/bamboo plantation are actually raised by the applicant. After satisfying himself about (he genuineness of the application, VOL - XLVIII Aizawl, Wednesday 23.1.2019 Magha 3, S.E. 1940, Issue No. 56 the Range Officer shall pr epare location map of the land showing GPS reading and prominent bench mark/land features a nd will then forward the application with accompanying documents and his verification report inForm-II and the loca tion map to the DFO. (iii) The DFO will carefully exa mine the proposal of the Range Officer and on his satisfaction about the genuineness of the priva te bamboo plantation s hall register such private ba mboo plantation a nd issue a certificate of such registr ation/ownership in Form-IIIsubject to an undertaking for compliance of the felling and transit rules laid down at para 2 of these guidelines which are also printed on the reverse of Form - III. (iv) The process of registration of pr ivate bamboo plantation shall norma lly be completed within 30 days of the receipt of the complete application by the Range officer concerned, (v) The certificate of registr ation is liable to be cancelled if the holder is found to have violated the provisions of these guidelines a nd/or have committed offence against Forest / Wildlife laws in force in the State. 2.Felling and transit of bamboo:The felling of bamboofrom non-forest private land will be done only after obtaining Certificate of Registration from theRange Offic erconcerned and by complying with the felling a nd transit rules laid down below. (i) The holder of the Registra tion Certificate shall cut and collect bamboo only from the area specified in this certificate. (ii) Only mature bamboos of three yea rs old and above shall be cut at the height of 15-30 cm from the ground a nd no damage shall be caused to immature bamboos which are less than two years old. In no case clear felling of the bamboo will be permitted. (iii) In case of bamboos occuring in clumps, cutting of mature bamboo should be done uniformly throughout the clumps and at least 4-6 mature bamboos must be left standing along the periphery of t he clump and not less than ten clumps must be retained in each clump. (iv) Cutting shall be avoided between July and September lest it destr oy the young shoots (v) The operation shall be car ried out skillfully so as not to dist urb means of public tr ansport and communication in any way. (vi) After completion of felling/cutting, the planta tion owner or the pur chaser shall apply for aPan India/Nationalized transit permit for inter-State movement of India from the Ra nge Officer concerned, who, aft er physical verification of the cut bamboos a nd the area fr om where the bamboos are extract ed sha ll issue inAppendix-(iii).For movement of Bamboos within the state of Mizoram, No transit permit is required. (vii) For exportofbamboo species or bamboo products, if any, a CertificateofOrigin inAppendix - (ii) and Appendix (i) for Muli Bambooprescribed by Dir ector GeneralofForeign Trade vide Public Notice No. 15/2015-2020dt 02/8/2017shall be issued by the Divisional Forest Officer concerned. (viii) No r oyalty will be levied for the bamboos extr acted from a private bamboo plantation in non- forest land raised and/or maintained by a private individual on a property owned by him. 3.The DFO sha ll submit a quarterly report of the registr ation a nd felling of private bamboo planta tion raised in non-forest areas in the prescr ibed for mat to the Conservator of Forests concerned who will submit a compiled qua rterly report for the circle to the Principal Chief Conservator of Forests. Lalram Thanga, Principal S ecretar y to the Govt. of Mizoram, Environment, Forests & Climate Change Department.- 2 - Ex-56/2019 Form -1 APPLICATION FOR REGISTRATION OF PRIVATE BAMBOO PLANTATION IN NON-FOREST AREA 1.Name of applicant: 2.Father ’s name: 3.Address: 4.Particulars of land on which private ba mboo plantation has been raised- a)Loca tion of land: b)Name of village (VC ram) under which located : c)Area (in Ha): d)Land Pass (ALSC/PP/VC Pass) No. : e)Period of validit y of Pa ss, if any : 5.Boundary of the plantation - North: East: South: West: 6.Particulars of bamboo planta tion raised: Total 7.Assistance r eceived from Govt, if a ny :YearAmountSchemefor the bamboo planta tion Enclosures: a)Attested copy of Land Pass (LSC/P.Patta/VC Pass): b)Loca tion ma p of the planta tion showing roads, paths, rivers, etc.: c)No Objection Certificate (NOC) from Village Council concerned: d)Any other documents, if any: I certified that the bamboo plantation as shown above is actually raised by me and that the information fur nished above are true to the best of my knowledge and belief and I a lso undertake to abide by the guidelines and instructions/conditions for registration, felling and transportation of bamboo from non-forest private land issued by the Government/For est Department from time to time. Date : Signature of applicant : Name in capital letters : Phone Number:Year of planting/ ra isingSpecies of bamboo raised or plantedNo. of bamboo raised or plantedApprox total no. of bamboo available during verificationApprox total no.of mature bamboo available during verification- 3 -Ex-56/2019 Form - II VERIFICATION REPORT ON APP LICATION FOR REGISTRATION OF PRIVATE BAMBOO PLANTATION IN NON-FOREST AREA 1.Name & Father’s name of applicant: 2.Address: 3.Loca tion and status of land where the pla ntation is loca ted- a)Loca tion of bamboo planta tion : b)Name of village (VC ram) under which located : c)Whether forest land (RF)/non-forest land/deemed for est: d)Whether recorded as forest/Govt. plantation : 4.Whether it is genuinely r aised private planta tion : 6.Whether it lies close to Govt. plantation, and if so, : name of Govt. plantation with distance 7.Area of bamboo plantation (ocular estimation) in Ha: 8.Boundary of the pr ivate plantation - North : East : South : West : 9.Geo-coordina tes of the plantation a t mid-point: 10.Loca tion map of pr ivate bamboo plantation : with prominent bench mark to be enclosed 11.Land Pass (LSC/P.Patta/VC Pass) No. : 12.Area of land as per t he land Pass: 13.Particulars of bamboo plantation raised :- Total Certified that I ha ve personally inspected and verified the above mentioned pr ivate ba mboo plantation on ______________ in presence of the applicant/his representative and that the plantation is a ctually raised/owned by the applicant and is located outside forest a rea. Signature of verifying officer : Name in capital letters: Designation: Countersigned : Signature: Name: Designation: (Note: To be countersigned by next superior officer, i. e., RO/ACF)Year of planting/ ra isingSpecies of bamboo raised or plantedNo. of bamboo raised or plantedApprox total no. of bamboo available during verificationApprox total no.of mature bamboo available during verification- 4 - Ex-56/2019 Form - III OFFICE OF THE DIVISIONAL FOREST OFFICER ___________FOREST DIVISION :___________ : MIZORAM No.________Date:________ Certificate of Registration / Ownership of Private Bamboo Plantation in non-forest area This is to certify that the private bamboo planta tion in non-for est area, particulars of which are given below, is registered in this office subject to compliance of the conditions (felling and tra nsit rules) given on the reverse of this F orm. 1.Name of plantation owner: 2.Fa ther ’s/husband’s na me: 3.Address: 4.Loca tion of private bamboo plantation: (wit h name of village/VC ram) 5.Area of bamboo plantation in Ha. : 6.Boundary of plantation - North: East: South: West: 7.Geo-coordina tes of the plantation a t mid-point: 8.Land Pass (LSC/P.Patta/VC Pass) No. : 10.Particulars of bamboo pla ntation raised and r egistered:- TotalNote: Location map of private bamboo plantation with prominent bench mark to be attached. 11.Name & designation of verifying officer: And date of verifica tion : Office Round Seal Divisional Forest Officer ____________Forest Division ________________: Mizoram Memo No. Copy to:- 1.Conservator of Forests, __________ Circle, _______________, Mizoram 2.Range Officer, ___________ Forest Range, _________________________. 3.President, Village Council, ___________________________ for information and record. 4.Person concerned. 5.Guard File.(Reverse of Form - III)Year of planting/ ra isingSpecies of bamboo raised or plantedNo. of bamboo raised or plantedApprox total no. of bamboo available during verificationApprox total no.of mature bamboo available during verification- 5 -Ex-56/2019 CONDITIONS FOR REGISTRATION OF PRIVATE BAMBOO PLANTATION RAISED IN NON-FOREST PRIVATE LAND (i)The holder of this Registr ation C ertificate sha ll cut and collect ba mboo only from the area specified in this certificate. (ii)Only mature bamboos of thr ee year s old and above shall be cut a t the height of 15-30 cm from the ground and no dama ge shall be caused to immatur e bamboos which are less than two years old. In no case clea r felling of the bamboo will be permit ted. (iii)In case of bamboos occuring in clumps, cutting of mature bamboo should be done uniformly throughout the clumps a nd at least 4-6 mature bamboos must be left standing along the per iphery of the clump and not less than ten clumps must be reta ined in each clump. (iv)Cutting sha ll be avoided between July a nd Sept ember lest it destroy the young shoots. (v)The operation shall be car ried out skillfully so as not to disturb means of public tr ansport and communication in any way. (vi)After completion of felling/cutting, the bamboo owner shall apply for a tr ansit pass from the Range Officer concerned, who, after physical verifica tion of the cu t bamboos and the area from where the bamboos are extracted, will issue a Transit Pass in Appendix - IIA of the Mizoram (F orest) Act, 1955 or in any other forma t as ma y be pr escribed by the PCCF, Mizoram for tr ansporta tion of the cut bamboos. (vii)For export of exempted bamboo species/bamboo products, if any, a Certificate of OrigininAppendix - 2F (i) or 2F(ii) prescribed by Director General of For eign Tra de vide No. 15/2015-2020 dt 02/8/ 2017 shall b e issued by the DFO concerned on the strength of the transit pass issued by the Range Offic er. (viii) A cer tified copy of t heregistration/ownership certificateand the original copy of t hetransit passand/orcertificate of origin(as the case may be) shall be in the possession of the person transporting the bamboo under it, and must be produced by such person at For est Check-gates or whenever ca lled upon to do so by a Forest Officer. (ix)Transportation of cut bamboo and bamboo product s will be done only with valid documents issued by the authorized F orest Officer(s ) as stated at para (viii) above. (x)Any bamboo in transit/ext racted without all the requir ed valid documents shall be confiscated to the State Government. (xi)No r oyalty will be levied for the bamboos extr acted from a private bamboo plantation raised in non- forest land by a private individual. I have read and understood the above conditions under which this certificate of registr ation is issued to me and I undertake to abide by the above condit ions and rules for felling and transit of bamboos from the ba mboo plantation registered in my favour. Date :Signa ture of Certificate holder : Place :Full name (in capital letters) :- 6 - Ex-56/2019 APPENDIX-(i) Proforma for issue of Certificate of Origin (CCO) for export of Muli-bamboo (Melocanna bac c i f e r a ) (To be issued by the EF&CC Depa rtment, Govt. of Mizoram) Certificate of Origin Ref. Export of Muli-bamboo (Melocanna baccifera) as per the provision of Export Policy Certificate No.Dat e: 1. Name and Address of applicant 2Registration No. and date of registra tion (Attach a copy of Registration) 3Addr ess of location of goods in question 4Date(s) of inspection 5Sour ce of M uli-bamboo (Melconna baccifera) 6Deta ils of quantity of Muli-bamboo (Melconna baccifera) proposed for export(In Metric Tons) 1.It is certified tha t Muli-bamboo p roposed for export has been obtained from legal source. 2.The certificate is valid for the period of two months from the da te of is sue. Given this ............................... day of ............................................................. month and year at .....................................................(place) (Authorized signatory of State Government)- 7 -Ex-56/2019 APPENDIX - (ii) Form for issue of Certificate of Origin (CCO) for export of bamboo products (To be issued by the EF&CC Depa rtment, Govt. of Mizoram) Certificate of Origin Reference: Export of bamboo products as p er the provision of Export Policy Certificate No.Date: 1. Name and Address of applicant 2Registration No. and date of registra tion (atta ch a copy of registr a tion) 3Addr ess of location of goods in question 4Date(s) of inspection 5Sour ce of Bamboo (Location and Name of the State) 6Deta ils of bamboo pr oducts* proposed for export (in Metric Ton/Sq.Mt./Number) Products (specify) F u r nit u r e :units Mats :units Artifacts :units Note :*The finished products of define shape a re to be photographed with appropria te measuring tape/ scale kept beside to give a n indication of size and the photogra ph must be included and certified. 1.It is certified tha t bamboo used for making its product s has been verified to have been obta ined from lega l source. 2.The certificate is valid for the period of two months from the da te of is sue. Given this ............................... day of ............................................................. month and year at .....................................................(place) (Authorized signatory of State Government)- 8 - Ex-56/2019 APPENDIX - (iii) Environment, Forest & Climate Change Department Name of State : Mizoram Form for Pa n India/Nationa lized Transit P ermit for inter-State movement of all species of Ba mboo within the country 1.Details of Issuing Authority a)Name of Officer b)Designation of Official c)Office Address with Telephone No d)Email and Mobile No. 2.Permit No. ____________________________ 3.Deta ils of the person(s)/ entity to whom the permit is granted:- a)Name: b)Aadhar Number/Registration No. in case of a firm : c)Address: d)Email and contact details: 4.Date of Issue: 5.Details of Pr oduce: Sl. No ProduceQuantity in number/weight as applicable Source of Origin Remarks, if any 1Bamboo Species: (i) (ii) (iii) 2Bamboo Produce: (i) (ii) (iii) 6.Route(s) by which t imber of indicated species/pr oduce will be transpor ted: 7.Mode of Int er-State transport: 8.Deta ils of Final Destination: 9.Marking through Transit by t he concerned Sta tes: 10.Date of expiry of p ermit (validity of permit is 45 days from da te of is sue) Date to be indica ted. DIVISIONAL FOREST OFFICER, ______________ Forest Division (Name, date and seal) Memo Mo. Copy to:-1.For concerned Cons ervator of For ests 2.For concerned Range Officers 3.For concerned trader/consumer 4.For Office copy. DIVISIONAL FOREST OFFICER, ______________ Forest Division (Name, date and seal)Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50- 9 -Ex-56/2019

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATIONORDER No. 1/2018-State Tax No. J.21011/4/2019(l)-TAX, the 18th January, 2019.WHEREAS, sub-s ection (1) of section 44 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this Order referred to as the said Act) provides that every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casua l taxable person and a non-resident taxable person, shall furnish an annual retur n for every financial year electronically in such form and manner as may be prescribed on or before the thirty-first da y of December following the end of s uch fina ncial year; AND WHEREAS, for the purpose of furnishing of the annual return electronically for every financial year as referred to in sub-section (1) of section 44 of the sa id Act, the electronic system to be developed is at t he advanced sta ge and is likely to be made operationa l by the 31st January, 2019 as a result whereof, the said annual return for the period from the 1st July, 2017 to the 31st Mar ch, 2018 could not be furnished by the regis tered persons, a s referr edtoin t he said sub-section (1) and because of that, certain difficulties have arisen in giving effect to the provisions of the said section; NOW, THEREF ORE, in exercise of the powers conferred by section 172 of the Mizoram Goods and Services Tax Act, 2017, the Governor of Mizoram, on recommendations of the Council, hereby makes the following Order, to r emove the difficulties, namely:— 1. Short title.—T his Order may be called the Mizoram Goods and Services Tax (Removal of Difficulties) Order, 2018. 2. In section 44 of the Mizoram Goods and Services Tax Act, 2017, after sub-section (2), the following Expla nation shall be inserted, namely:—“Explanation.- For the pur poses of this section, it is hereby declared that the annual return for the period from the 1st July, 2017 to the 31sl Mar ch, 2018 shall be furnished on or before the 3 1st March, 2019.”. Vanlal Chhuanga, Commr. & Secretary to the Govt. of Mizoram, Taxation Department. VOL - XLVIII Aizawl, Wednesday 23.1.2019 Magha 3, S.E. 1940, Issue No. 57Published 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) 2006-2008NOTIFICATIONOrder No. 2/2018-State Tax No. J.21011/4/2019(2)-TAX, the 18th January, 2019.WHEREAS, sub-s ection (4) of section 16 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this Order referred to as the said Act) p rovides that a registered per son sha ll not be entitled to take input tax credit inresp ect of any invoice ordebit note for supply of goods or services or both after the due date of furnishing of the return under section 39 for the month of September following theend of financial year to which such invoices or invoice relating to such debit note perta ins or furnishing of the relevant annual return, whichever is earlier; AND WHEREAS, sub-section (3) of section 37 of the said Act provides that- Any registered person, who has fu rnished the details under sub-section (1) for any tax period and which have remained unmatched under section 42 or section 43, shall, upon discover y of any error or omission therein, rectify such err or or omission in such manner as may be prescribed, and shall pay tax and interest, if a ny, in case there is short pa yment of tax on account of such error or omission, in return to b e furnished for such tax period: Provided that no rectifica tion of error or omission in respect of the details furnished under sub-section (1) shall be allowed after furnishing of the return under section 39 for the month of Sept ember following the end of the financia l year to which such details pertain, or fur nishing of the relevant annua l return, whichever is ear lier; AND WHEREAS, the financial year 2017-18 was the first year of the implementation of t he Goods and Services Tax in India and the taxpayers were still in the process of familiarising themselves with the new taxa tion system and due to lack of said familiar ity- (i)the registered per sons eligible to avail input tax credit could not claim the same in terms of provisions of section 16 because of missing invoices or debit notes referred to sub-section (4) within the stipulated time; (ii)the registered persons could not rectify the error or omission in terms of provisions of sub- section (3) of section 37 within the stipulated time, as a result whereof certain difficulties have ar isen in giving effects to the provisions of sub-section (4) of section 16 and sub-section (3) of section 37;VOL - XLVIII Aizawl, Wednesday 23.1.2019 Magha 3, S.E. 1940, Issue No. 58 - 2 - Ex-58/2019 NOW, THEREF ORE, in exercise of the powers conferred by section 172 of t he Mizora m Goods and Services Ta x Act, 2017, the Governor of Mizora m, on recommendations of the Council, hereby makes the following Or der, to remove the difficulties, namely:— 1. S hort tit le—This Order may be called the Mizor am Goods and Services Tax (Second Removal of Difficulties) Order, 2018.- 2.In s ub-section (4) of section 16 of the said Act, the following proviso shall be inserted, namely: - “Provided that the registered per son sha ll be entitled to take input tax credit aft er the due date of furnishing of the r eturn under section 39 for the month of September, 2018 till the due date of fu rnishing of the return under the said section for the month of Mar ch, 2019 in respect of any invoice or invoice relating to such debit note for supply of goods or services or both made during the financial year 2017-18, the details of which have been uploa ded by the supplier under sub-section (1) of s ection 37 till the due da te for furnishing the details under sub-section (1) of said section for the month of March, 2019.”. 3.In s ub-section (3) of section 37 of the said Act, after the existing pr oviso, the following p roviso shall be inserted, na mely: — “Provided further that the rectification of error or omission in respect of the deta ils furnished under sub-section (1) shall be allowed after furnishing of t he return under section 39 for the month of September, 2018 till the due date for furnishing the details under sub-section (1) for the month of Mar ch, 2019 or for the quarter January, 2019 to March, 2019.”. Vanlal Chhuanga, Commr. & 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) 2006-2008NOTIFICATIONOrder No. 3/2018-State Tax No. J.21011/4/2019(3)-TAX, the 18th January, 2019.WHEREAS, sub-s ection (1) of section 44 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this Order referred to as the said Act) provides that every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casua l taxable person and a non-resident taxable person, shall furnish an annual retur n for every financial year electronically in such form and manner as may be prescribed on or before the thirty-first da y of December following the end of s uch fina ncial year; AND WHEREAS, for the purpose of furnishing of the annual return electronically for every financial year as referred to in sub-section (1) of section 44 of the said Act, through t he electronic system to be developed is at the advanced stage, it ma y likely to take some more time for being ma de oper ational as a resu lt whereof, the said annual return for the period from the 1st July, 2017 to the 31s1 March, 2018 could not be furnished by the registered per sons, a s refer red to in the said sub-section (1) and because of that, cer tain difficulties have arisen in giving effect to the provisions of the sa id section. NOW, THEREF ORE, in exercise of the powers conferred by section 172 of the Mizoram Goods and Services Tax Act, 2017, the Governor of Mizoram, on recommendations of the Council, hereby makes the following Order, to r emove the difficulties, namely:— 1. Short title.—This Order may be called the Mizoram Goods and Services Tax (T hird Removal of Difficulties) Order, 2018. 2. In section 44 of the” Mizoram Goods and Services Tax Act, 2017, in the Explanation, for the figur es, letters and word “31s1 March, 2019”, the figures, letters and word “30th June, 2019”shall be substituted. Vanlal Chhuanga, Commr. & Secretary to the Govt. of Mizoram, Taxation Department. VOL - XLVIII Aizawl, Wednesday 23.1.2019 Magha 3, S.E. 1940, Issue No. 59Published 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) 2006-2008NOTIFICATIONOrder No. 4/2018-State Tax No. J.21011/4/2019(4)-TAX, the 18th January, 2019.WHEREAS, sub-s ection (4) of section 52 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this Order referred to as the said Act) pr ovides that every operator who collects the amount specified in sub-section (l)sha ll furnish a statement, electronically, conta ining t he deta ils of outward supplies of goods or services or both effected through it, including the supplies of goods or services or both retur ned thr ough it, and the amount collected under sub-section (1) during a month, in such for m and manner as may be prescribed, within ten days a fter the end of such month; AND WHEREAS, certa in opera tors, were una ble to obtain registr ation because of technical is sues being faced by them on the common por tal but they collect ed the amount for the months of Oct ober, November and December 2018, as a result whereof, the statement under sub-section (4) of section 52 of the said Act could not be furnished and because of that certain difficu lties have arisen in giving effect to the provisions of the said sub-section; NOW, THEREF ORE, in exercise of the powers conferred by section 172 of the Mizoram Goods and Services Tax Act, 2017, the Governor of Mizoram, on recommendations of the Council, hereby makes the following Order, to r emove the difficulties, namely: — 1. Shor t title. —This Order may be ca lled the Mizor am Goods and Services Tax (Fourth Removal of Difficulties) Order, 2018. 2. In section 52 of the Mizoram Goods and Services Tax Act, 2017, in sub-section (4), the following Explanation shall be inserted, namely: —“Explanation: - For the pur poses of this s ub-section, it is hereby declared that the due date for furnishing the said statement for the months of October, November and December, 2018 shall be the 31st January, 2019.”. Vanlal Chhuanga, Commr. & Secretary to the Govt. of Mizoram, Taxation Department. VOL - XLVIII Aizawl, Wednesday 23.1.2019 Magha 3, S.E. 1940, Issue No. 60Published 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.12012/l/2018-GAD(SHC), the 18th January, 2019.The Governor of Mizoram is pleased to extend the Interim Period of the Sinlung Hills Council for another p eriod of 6 (six) months with effect from 8.1. 2019 or till the election of the Council whichever is earlier. During the Interim period so extended, the Council shall be constituted as follows : Chief Execu tive Member-Pu Lalthlamuana, Hmar-Sakawrdai Chairman-Pu Malsawma Darngawn-Tinghmun Deputy Chairman-Pu Lalbiaknunga-Saiphai EXECUTIVE MEMBERS1.Pu Lalrosiem, Khawlian 2.Pu Ngursangkima, Phuaibuang 3.Pu R. Lalfakzuala, Sakawrdai 4.Pi M elody Lalchhua ngzeli, Sakawrdai MEMBERS1.Pu D.Hmangaiha, Sakawrdai 2.Pu Lalengzauva, Ratu 3.Pu Lalruatliana, Saipum 4.Pu Za hminglia na, Vanbawng 5.Pu H.C.Lalmalsawma, Zohmun NOMINATED MEMBERS1.Pu Rodinga, Khawlian 2.Pu Khawlremthanga - Suangpuilawn La ltha ngpuia Sailo, Commissioner & Secretary to the Govt. of Mizoram, General Administr ation Department. VOL - XLVIII Aizawl, Wednesday 23.1.2019 Magha 3, S.E. 1940, Issue No. 61Published 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) 2006-2008NOTIFICATIONI.D. No.GSW. 13/2019/504, the 22nd January, 2019.In t he int erest of public service, the Governor of Mizora m is pleased to allow adoption of the Mizoram P.W.D (Cla ss III posts) Recruit ment Rules, 1975 relating to the post of Plumber notified vide No. PWE. 97/73/225 the 31st October, 1975 for the purpose of engagement of 1 (one) plumber under Mizoram House, Kolkata a s one time measure. Lalrinsanga, Joint Secretary to the Govt. of Mizoram, Dept t. of Personnel & Administrative Reforms. VOL - XLVIII Aizawl, Thursday 24.1.2019 Magha 4, S.E. 1940, Issue No. 62Published 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. 11035/41/2014-EDN/Pt, the 18th January, 2019.Permission is hereby accorded to the Mizoram Ins titute of Comprehensive Education (MICE) to follow School Calendar for the Academic Year 2019-2020 as indicated at Annexure-I & II as the school is affiliated to Central Board of School Education (CBSE). Es ther La l Ruatkimi, Commissioner & Secretary to the Govt. of Mizoram, School Education Department. VOL - XLVIII Aizawl, Thursday 24.1.2019 Magha 4, S.E. 1940, Issue No. 63MIZORAM INSTITUTE OF COMPREHENSIVE EDUCATION GOVERNMENT OF MIZORAM RM COMPLEX, T UIKUAL NORTH, AIZAWLSchool Calendar 2019-2020 CLASSES: ELEMENTARY SECTION (KG-I to VIII) 1 . School Re-open for 2019-20 S ession:2nd April, 2019 (Tuesday) 2.Per iodic Test-I:3rd - 5th June, 2019 3.Half Yearly Exam, Evaluation, Preparation: 13th - 23rd August, 2019 (P/S) & Publication or Results13th - 30th August, 2019 (M/S) 4.Monsoon Recess (9 Days) for P/S Only: 24th August, 2019 to 1st September, 2019 5.School Re-open:2nd September, 2019 (Monday) 6.Annual Sports: 16th - 20th September, 2019 7.Periodic Test - II:4th - 7th November, 2019 8.Winter Vacation (24 Days) for M/S: 14th December, 2019 - 6th January, 2020 Winter Vacation (31 Days) for P/S7th December, 2019 - 6th January, 2020 9.School Re-open:7th January, 2020 (Tuesday) 10. Promotion Exam, P reparation & Publica tion: 42th - 27th February, 2020 of Results 11. Year End Vacation (33 Days): 28th February - 31st March, 2020 12. School Re-opens for 2020-2021 Session:1st Apr il, 2020 (Wednesday) - 2 - Ex-63/2019 MIZORAM INSTITUTE OF COMPREHENSIVE EDUCATION GOVERNMENT OF MIZORAM VENGHLUI, AIZAWLSchool Calendar 2019-2020 HIGH SCHOOL AND HIGHER SECONDARY SECTION (Classes: IX - XII) 1 . School Re-open for 2019-20 S ession:2nd April, 2019 (Tuesday) 2.Per iodic Test-I: 16th - 19th July, 2019 3.Annual Sports: 12th - 16th August, 2019 4.Half Yearly Exam, Evaluation, Preparation:1st -18th October, 2019 & Publication or Results 5.Winter Vacation (24 Days): 14th December, 2019 - 6th January, 2020 6.School Re-open:7th January, 2020 (Tuesday) 7.Periodic Test-II: 13th -17th January, 2020 8.Promotion Exam, Preparation & Publication of Results : 10th - 27th February, 2020 9.Year End Vacation (33 Days): 28th February - 31st March, 2020 10.School Re-opens for 2020-2021 Session:1st Apr il, 2020 (Wednesday) MIZORAM INSTITUTE OF COMPREHENSIVE EDUCATION SCHOOL CALENDAR (No. of working days) 2019-2020 MONTHPRIMARY SCHOOLMIDDLE SCHOOLHIGH SCHOOLHIGHER SECONDARY SCHOOLAPR IL, 2019 19191919 MAY, 201923232323 JUNE, 2019 19191919 JULY, 201923 232323 AUGUST, 2019 15202020 SEPTEMBER, 2019 20202020 OCTOBER, 201921212121 NOVEMBER, 2019 20202020 DECEMBER, 20195101010 JANUARY, 2020 19191919 FEBRUARY, 202018181818 M ARCH, 20200000 Total No. of Working Days202212212212 VACATION ENJOYED DURING THE SESSION VACATIONPRIMARY SCHOOLMIDDLE SCHOOLHIGH SCHOOLHIGHER SECONDARY SCHOOLMonsoon9000 Winter Vacation31242424 Year End Vacation33333333 Total Vacation73575757Published 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. 11035/41/2014-EDN/Pt, the 18th January, 2019.Permission is hereby accorded to the Mizoram Association of Catholic Schools to follow School Calendar for running Common Progr amme in all Catholic Schools of Mizora m for the Academic Year 2019-2020 as indicated at Annexure. Es ther La l Ruatkimi, Commissioner & Secretary to the Govt. of Mizoram, School Education Department. VOL - XLVIII Aizawl, Thursday 24.1.2019 Magha 4, S.E. 1940, Issue No. 64CATHOLIC SCHOOL COMPREHENSIVE SCHOOL CALENDAR 2019-2020 (for Primary, Middle, Secondary & Higher Secondary Sections) Sl. No.DateDayParticulars1.02.04.2019TuesdaySchool Re-Open for 2019-2020 (All) 2.17.04.2019WednesdayMahavir Jayantir (Holiday) 3.19.04.2019FridayGood Friday 3.14.05.2019-17.05.2019 Tuesday - FridayDistrict Sports for Secondary Schools 4.05.06.2019WednesdayId-ul-Fitr (Holiday) 5.16.07.2019 - 26.07.2019 Tuesday - Friday1st Summative Evaluation, Preparation & Publication of R esults (Prima ry Section) 7.16.07.2019-02.08.2019 Tuesday - Fr iday1st Summative/Terminal Examination, Evaluation, Preparation & Publication of Results (MS, HS, HSS) 8.27.07.2019-04.08.2019 Saturday-SundayVacation (9 days) 9.05.08.2019MondayCommencement of 2nd Ter m S ess ion 10.12.08.2019MondayId-ul-Zuha (Holiday) 11.15.08.2019ThursdayIndependence Day (Holiday) 12.05.09.2019ThursdayTeachers’ Day (Not Holiday) 13.10.09.2019TuesdayMuhar ram (Holiday) 14.02.10.2019WednesdayMaha tma Gandhi’s Birthda y (Holiday) 15.08.10.2019TuesdayDussehra (Vijay Dashmi) (Holiday) - 2 - Ex-64/2019 16.10.10.2019-18.10.2019 Thursday - Friday2nd Term for Classes-X& XII 17.22.10.2019-25.10.2019 Tuesday - FridaySecondary S chool Games 18.27.10.2019 SundayZirlaite Ni 19.12.11.2019TuesdayGuru Nanak’s Birthday (Holiday) 20.19.11.2019-29.11.2019 Tuesday - FridayPrimary School Zonal Sports 21.26.11.2019-29.11.2019 Tuesday - Fr idayMiddle School Zonal Sports 22.03.12.2019-13.12.2019 Tuesday - FridayHigher Secondary School Games (request to prepone it by 2 weeks) 23.03.12.2019 - 13.12.2019 Tuesday - Friday2nd Term Exam & 1st Revision (HS & HSS) 24.07.12.2019 - 06.01.2019 Saturday-MondayWint er Vacation for PS (31 days) 25.14.12.2019 - 06.01.2019 Saturday - Monday Winter Vacation for MS, HS, HSS (24 days) 26.07.01.2019TuesdaySchool Re-Opens for 3rd Term (All) 27.11.01.2019SaturdayMissionary Day (Holiday) 28.26.01.2019SundayRepublic Da y (Holiday) 29.03.02.2019-27.02.2019 Monday - MondayPromotion Exam for Class-XI 30.12.02.2019 - 27.02.2019 Wednesday - Friday Final Summative Evaluation Preparation & Publication of Results (PS, MS, HS) 31.17.02.2019-25.02.2019 Monday - Tuesday Evaluation/Preparation/Publication of Results (HSS) 32.26.02.2020 - 27.02.2020 Wednesday-Thursday Preparation for HSSLC Exam 33.28.02.2020-31.03.2020 Friday - TuesdayYear End Va cation for all (33 days) 34.01.04.2020WednesdaySchool Re-opens for 2020-2021 SCHOOL CALENDAR 2019-2020 (FOR MIZORAM ASSOCIATION OF CATHOLIC SCHOOLS) MONTHPRIMARY SCHOOLMIDDLE SCHOOLHIGH SCHOOLHIGHER SECONDARY SCHOOLAPR IL, 2019 19191919 MAY, 201923232323 JUNE, 2019 19191919 JULY, 201920 232323 AUGUST, 201918202020 SEPTEMBER, 2019 20202020 OCTOBER, 201921212121 NOVEMBER, 2019 20202020 DECEMBER, 20195101010 JANUARY, 202019191919 FEBRUARY, 202018181818 Total No. of Working Days202212212212 VACATION ENJOYED DURING THE SESSION VACATIONPRIMARY SCHOOLMIDDLE SCHOOLHIGH SCHOOLHIGHER SECONDARY SCHOOLMonsoon9000 Winter Vacation31242424 Year End Vacation33333333 Total Vacation73575757Published 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. 11035/41/2014-EDN/Pt, the 18th January, 2019.School Calendar for the Academic Year 2019-2020 in r espect of Primary, Middle, S econdar y and Higher S econday School are notified herewith as indicated at Annexure-A, B, C & D for strict complia nce. Es ther La l Ruatkimi, Commissioner & Secretary to the Govt. of Mizoram, School Education Department. VOL - XLVIII Aizawl, Thursday 24.1.2019 Magha 4, S.E. 1940, Issue No. 65ANNEXURE ‘A’ A. PRIMARY SECTIONSl. No. Date Days Particulars1.02.04.2019TuesdaySchool re-opens for 2019 -2020 2.17.04.2019WednesdayMahavir Jayanti -(Holiday) 3.19.04.2019FridayGood Friday -(Holiday) 4.05.06.2019WednesdayId-Ul-Fitr(Holiday) 5.16.07.2019-26.07.2019Tuesday - Fr iday1st Summative Evaluation, Pr eparation & Publication of Result 6.27.07.2019-04.08.2019Saturday-SundayVacation (9 days) 7.05.08.2019MondaySchool Re-opens for 2nd Summa tive 8.12.08.2019MondayIdu’l Zuha -(Holiday) 9.15.08.2019ThursdayIndependence Day - (Holiday) 10.05.09.2018ThursdayTeacher s’ Day-(Not Holiday) 11.10.09.2019TuesdayMuharram -(H olida y) 12.02.10.2019WednesdayMahatma Gandhis’Birthday-(Holiday) 13.08.10.2019TuesdayDussehra - (Holida y) 14.27.10.2019SundayZirlaiteNi 15.12.11.2019TuesdayGuru Nanak’s Birthday -(Holiday) 16.19.11.2019-22.11.2019Tuesday - Fr idayPrimary Zonal Sports 17.07.12.2019-06.01.2020Satur day - Monday Wint er Vacation -(3l days) - 2 - Ex-65/2019 18.07.01.2020TuesdaySchool Re-opens 19.11.01.2020SaturdayMissionary Day-(Holida y) 20.26.01.2020SundayRepublic Day-(H olida y) 21.12.02.2020-27.02.2020Wednesday-Thursday Final Summative Evaluation Preparation & Announcement of Results 22.28.02.2020-31.03.2020Friday - TuesdayYear End Vacation(33 days) 23.01.04.2020WednesdaySchool Re-Opens for 2020 - 2021 WORKING DAYS FOR PRIMARY SECTION 2019 - 2020Sl. No. Month & Years No. of days1.April, 201919 2.May, 201923 3.June ,201919 4.July, 201920 5.August, 201918 6.September, 201920 7.October, 201921 8.November, 201920 9.December, 20195 10.January, 202019 11.February, 202018 TOTAL::202 Vacations :-9+31+33 = 73 days ANNEXURE ‘B’ B. MIDDLE SECTION Sl. No. Date Days Particulars1.02.04.2019TuesdaySchool re-opens for 2019 -2020 2.17.04.2019WednesdayMahavir Jayanti -(Holiday) 3.19.04.2019FridayGood Friday -(Holiday) 4.05.06.2019WednesdayId-Ul-Fitr(Holiday) 5.16.07.2019-02.08.2019Tuesday - Fr iday1st Summative Evaluation, Pr eparation & Publication of Result 6.05.08.2019MondaySchool Re-opens for 2nd Summa tive 7.12.08.2019MondayIdu’l Zuha -(Holiday) 8.15.08.2019ThursdayIndependence Day - (Holiday) 9.05.09.2018ThursdayTeacher s’ Day-(Not Holiday) 10.10.09.2019TuesdayMuharram -(H olida y) 11.02.10.2019WednesdayMahatma Gandhis’Birthday-(Holiday) 12.08.10.2019TuesdayDussehra - (Holida y) 13.27.10.2019SundayZirlaiteNi 14.12.11.2019TuesdayGuru Nanak’s Birthday -(Holiday) 15.26.11.2019-29.11.2019Tuesday - Fr idayMiddle Zonal S ports 16.14.12.2019-06.01.2020Satur day - Monday Wint er Vacation -(24 days) 17.07.01.2020TuesdaySchool Re-opens for 2019-2020 - 3 -Ex-65/2019 18.11.01.2020SaturdayMissionary Day-(Holida y) 19.26.01.2020SundayRepublic Day-(H olida y) 20.12.02.2020-27.02.2020Wednesda y-F rida y Fina l Summative Evaluation P reparation & Publication of Results 21.28.02.2020-31.02.2020Friday - TuesdayYear End Vacation(33da ys) 22.01.04.2020WednesdaySchool Re-Opens for 2020 - 2021 WORKING DAYS FOR MIDDLE SECT ION 2019 - 2020Sl. No. Month & Years No. of days1.April, 201919 2.May, 201923 3.June ,201919 4.July, 201923 5.August, 201920 6.September, 201920 7.October, 201921 8.November, 201920 9.December, 201910 10.January, 202019 11.February, 202018 GRAND TOTAL ::212 Vacations 24+33 = 57 ANNEXURE ‘C’ B. SECONDARY SCHOOL Sl. No. Date Days Particulars1.02.04.2019TuesdaySchool re-opens for 2019 -2020 2.17.04.2019WednesdayMahavir Jayanti -(Holiday) 3.19.04.2019FridayGood Friday -(Holiday) 4.14.05.2019-17.05.2019Tuesday-Fr idayDistrict Sports for Seconday Schools 5.05.06.2019WednesdayId-Ul-Fitr(Holiday) 6.16.07.2019-02.08.2019Tuesday - Fr iday 1 st Terminal Examination, Evaluation,Preparation & Publication of Result 7.05.08.2019MondayCommencement of 2nd Term session 8.12.08.2019MondayIdu’l Zuha -(Holiday) 9.15.08.2019ThursdayIndependence Day - (Holiday) 10.05.09.2018ThursdayTeacher s’ Day-(Not Holiday) 11.10.09.2019TuesdayMuharram -(H olida y) 12.02.10.2019WednesdayMahatma Gandhis’Birthday-(Holiday) 13.08.10.2019TuesdayDussehra - (Holida y) 14.22.10.2019-25.10.2019Tuesday-Fr idaySeconday School Games 15.27.10.2019SundayZirlaiteNi 16.12.11.2019TuesdayGuru Nanak’s Birthday 17.03.12.2019-13.12.2019Tuesday - Fr idaySecond Term Exam 18.14.12.2019-06.01.2020Satur day - Monday Wint er Vacation -(24 days) 19.07.01.2020TuesdaySchool Re-opens - 4 - Ex-65/2019 20.11.01.2020SaturdayMissionary Day-(Holida y) 21.26.01.2020SundayRepublic Day-(H olida y) 22.12.02.2020-27.02.2020Wednesda y-F rida y Promotion Examination/Preparation & Publication of Results 23.28.02.2020-31.02.2020Friday - TuesdayYear End Vacation(33da ys) 24.01.04.2020WednesdaySchool Re-Opens for 2020 - 2021 NOTE : HSLC Examination 2019 will be conducted within March, 2020 WORKING DAYS FOR SECONDAY SECTION 2019 - 2020Sl. No. Month & Years No. of daysI. First Term1.April, 201919 2.May, 201923 3.June ,201919 4.July, 201923 5.August, 2019 (upto 2nd Aug’19)2 TOTAL86 II. Second Ter m1.August, 201918 2.September, 201920 3.October, 201921 4.November, 201920 5.December, 201910 TOTAL37 III. Third TermJanuary, 202019 February, 202018 TOTAL37 GRAND TOTAL212 VACATIONS 24+33 = 57 ANNEXURE ‘D’ D. HIGHER SECONDARY SCHOOL CALENDAR 2019-2020 Sl. No. Date Days Particulars1.02.04.2019TuesdaySchool re-opens for 2019 -2020 2.17.04.2019WednesdayMahavir Jayanti -(Holiday) 3.19.04.2019FridayGood Friday -(Holiday) 4.05.06.2019WednesdayId-Ul-Fitr(Holiday) 5.16.07.2019-02.08.2019Tuesday - Fr iday1st Terminal Examination/Pr eparation & Publication of Result 6.05.08.2019MondayCommencement of 2nd Term Session 7.12.08.2019MondayIdu’l Zuha -(Holiday) 8.15.08.2019ThursdayIndependence Day - (Holiday) 9.05.09.2018ThursdayTeacher s’ Day-(Not Holiday) 10.10.09.2019TuesdayMuharram -(H olida y) 11.02.10.2019WednesdayMahatma Gandhis’Birthday-(Holiday) - 5 -Ex-65/2019 12.08.10.2019TuesdayDussehra - (Holida y) 13.27.10.2019SundayZirlaiteNi 14.04.12.2019-18.12.2019Monda y-M onday2nd Terminal Examination/P reparation & Publication of Results 15.03.12.2019-06.12.2019Saturday-MondayHigher Seconday S chool Games 16.14.12.2019-06.01.2020Satur day - Monday Wint er Vacation -(24 days) 17.07.01.2020TuesdaySchool Re-opens for 3rd Term 18.11.01.2020SaturdayMissionary Day-(Holida y) 19.26.01.2020SundayRepublic Day-(H olida y) 20.03.02.2020-17.02.2020Monda y-M ondayPromotion Ex am for Cl-XI 21.18.02.2020-25.02.2020Tuesday-TuesdayEvalua tion/Preparation & Publication of Resu lts 22.26.02.2020-27.02.2020Wednesday-Thursday Preparation for HSSLC Exam 23.28.02.2020-31.02.2020Friday - TuesdayYear End Vacation(33da ys) 24.01.04.2020WednesdaySchool Re-Opens for 2020 - 2021 NOTE : HSSLC Examination of 2019 will be conducted within March, 2020 ANNEXURE ‘D’WORKING DAYS FOR HIGHER SECONDAY SCHOOL 2019 - 2020Sl. No. Month & Years No. of daysFirst Term1.April, 201919 2.May, 201923 3.June ,201919 4.July, 201923 TOTAL84 Second Term1.August, 201920 2.September, 201920 3.October, 201921 4.November, 201920 TOTAL81 Third TermDecember, 201910 January, 202019 February, 202018 TOTAL47 GRAND TOTAL212 VACATIONS 24+33 = 57Published 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. 24/2018-State Tax (Rate) No. J. 21011/3/2019(1)-TAX, the 18th January, 2019.In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on the recommendations of the Council, hereby makes the following further a mendments in the notification of the Government of M izoram No. 1/2017-State Tax (Rat e), da ted the 7th July, 2017, published in the Mizoram Gazette, Extraordinary, VOL-XLVI, Issue No. 316, dated the 1 lth July, 2017, namely:- In the said notification, - ( A) in the opening par agraph, after the wor ds, bra ckets a nd figu res “sub-section (1) of section 9", the words, brackets and figures “and sub-section (5) of section 15”, shall be inserted; ( B ) in Schedule I - 2.5%, (i)S. Nos. 23, 24 and the entries relating thereto, shall be omit ted; (ii) aft er S. No. 123 a nd the entries relating thereto, the following serial number and the entries shall be inserted, namely: - “123A2515 11 00Marble and travertine, cr ude or roughly trimmed”; (iii) S. No. 198A shall be re-numbered as S. No. 198AA, and before S. No. 198AA as so re- numbered, the following serial number and entries shall be inserted, namely: “198A4501Natural Cork, raw or simply prepared”; (iv) in S. No. 224, for the entry in column (2), the entry “63 [other than 6305 32 00, 6309] shall be substituted; (v) in S . No. 225, for the entry in column (3), the entry “ Footwear of sa le value not exceeding Rs. 1000 per pair” shall be substituted; (vi) for S. No. 225A and the entries r elating thereto, the following serial numbers and the entries shall be substituted, namely: - “225A 6602 00 00Walking-Sticks including seat sticks 225B6815Fly ash bricks or fly ash aggregate with 90 percent or more fly ash content; Fly ash blocks”; VOL - XLVIII Aizawl, Thursday 24.1.2019 Magha 4, S.E. 1940, Issue No. 66 - 2 - Ex-66/2019 (vii) in S.No. 234, in the entry in column (3), , the followingExplanation sha ll be inserted in the end, n a me l y, “Explanation: if the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entr y at S.No. 38 of the Table mentioned in notification No. 11/2017-State Tax (Rate), dated 7th July, 2017, the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent of the gross cons ideration charged for all such supplies. The remaining thir ty per cent of t he gross consideration charged shall be deemed as va lue of the said taxable service”; (viii) S. No. 243A shall be re-numbered as S. No. 243B, and before S. No. 243B as so re-numbered, the following seria l number and entries shall be inserted, namely: “243A8714 20Parts and a ccessor ies of carria ge for disabled persons”; ( C ) in Schedule II - 6%, (i)after S. No. 101 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - “101A4502 00 00Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (inclu ding shar p-edged blanks for corks or stoppers) 101B4503Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom 101C4504Agglomerated cork (with or without a binding substa nce) and articles of agglomera ted cor k “; (ii) S. No. 102, 126 and the entries relating thereto, shall be omit ted; (iii) S. No. 171A shall be re-numbered as S. No. 171AA, and before S. No. 171AA as so re- numbered, the following serial number and entries shall be inserted, namely:- “171A63053200 Flexible intermediate bulk containers”; (iv) in S . No. 173, in the entr y in column (3 ), the words a nd commas “walking-sticks, seat-sticks,” shall be omit ted; (v) S. No. 177 a nd the entries relating thereto, shall be omit ted; ( D ) in Schedule III - 9%, (i)S. No. 121A shall be re-numbered as S. No. 121B, and before S. No. 12IB as so re-numbered, the following seria l number and entries shall be inserted, namely:- “121A4012Retr eaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber”; (ii) S. Nos. 142, 143, 144 and the entries relating thereto, shall be omit ted; (iii) in S . No. 369A, for the entry in column (3), the entry “Transmission shafts (including cam shafts and crank shafts) and cranks; bear ing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)” shall be substituted; (iv) after S. No. 376AA and the entries relating thereto, the following serial number and entries shall be inserted, namely: - “376AAA 8507Lithium-ion accumulators (other than battery) including lithium-ion power bank”; (v) in S . No. 383A, in the entr y in column (3), after the wor ds “television cameras”, the comma and words “, digital camera s and video camera recorders”, shall be inserted; - 3 -Ex-66/2019 (vi) in S .No. 383C, in the entry in column (3), for the figure and word”6 8 cm”,the figure and word “32 inches” shall be substituted; (vii) in S .No. 384, in the entr y in column (3), for the figure and word”2 0 inches”, the figure and word”32 inches” shall be substituted; (viii) S. No. 440A shall be re-numbered as S. No. 440B, and before S. No. 440B as so re-numbered, the following seria l number and entries shall be inserted, namely: “440A9504Video game consoles and machines, articles of funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment [other than pla ying ca rds, ganjifa car d, chess board, carom board and other boa rd games of 9504 90 90 like ludo etc.]”; (E) in Schedule IV - 14%, (i)S. No. 47 and the entries r elating thereto, shall be omit ted; (ii) S. No. 135and the entries r elating thereto, shall be omit ted; (iii) in S .No. 139, in the entry in column (3), after the words “other than Lithium-ion ba ttery”, the words “and other lithium ion accumulators including lithium ion power banks” shall be inserted; (iv) S. No. 151 a nd the entries relating thereto, shall be omit ted; (v) in S.No. 154, in the entry in column (3), for the figur e and word “20 inches” and the figure and word “68 cm”, both, the figure and word “32 inches” sha ll be substituted; (vi) for S. No. 174 and the entr ies relating thereto, the following s erial number and the entries shall be substituted, namely: - “1748714Parts and a ccessor ies of vehicles of heading 8711”; (vii) S. No. 215 a nd the entries relating thereto, shall be omit ted. 2. This notification shall come into force on the 1st January, 2019. Vanlal Chhuanga, Commr. & 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) 2006-2008NOTIFICATIONNo. 25/2018-State Tax (Rate) No. J. 21011/3/2019(2)-TAX, the 18th January, 2019.In exercise of the powers conferred by sub-sections (1) of section 11 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on the recommendations of the Council, hereby ma kes the following fur ther amendments in the notifica tion of the Government of Mizoram in the No.2/2017-State Tax (Rate), dated the 7th July, 2017, namely:- In the said notification, - 1. In the schedule, i)for S. No. 43A and the entries r elating thereto, the following seria l numbers and the entries shall be substituted, namely:- “43A0710 Vegetables (uncooked or cooked by steaming or boiling in water), fr ozen 43B0711Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in t hat sta te for immediate consumption”; ii)after S. No. 121 a nd the entries relating thereto, the following serial number and the entries shall be inserted, namely: - “121A4904 Music, printed or in manuscript, whether or not bound or 00 00 illustrated”; iii) after S. No. 152 a nd the entries relating thereto, the following serial number and the entries shall be inserted, namely: - “153AnySupply of gift items received by the President, Prime Minister, Governor or cha pter Chief Minister of any State/ Union Territory, or any public servant, by way of public a uction by the government, where auct ion proceeds a re used for public or charitable cause”. 2.This notification shall come into force on the 1st January, 2019. Vanlal Chhuanga, Commr. & Secretary to the Govt. of Mizoram, Taxation Department. VOL - XLVIII Aizawl, Thursday 24.1.2019 Magha 4, S.E. 1940, Issue No. 67Published 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. 26/2018-State Tax (Rate) No. J. 21011/3/2019(3)-TAX, the 18th January, 2019.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 the intra-Sta te supply of gold falling in heading 7108 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when supplied by Nominated Agency under the scheme for “Export Against Supply by Nominated Agency” as r eferred to in p aragraph 4.41 of the Foreign Trade Policy, read with relevant provisions of Chapter 4 of Handbook of P rocedur es, Volume-1, to registered exporter of jewellery ( herein referr ed to as “recipient”), from the whole of the St ate Ta x leviable thereon, under section 9 of the Mizoram Goods a nd Services Ta x Act, 2017, subject to following conditions, namely:- (i) the Nominated Agency and t he recipient shall follow the conditions and subject observe the procedures as prescribed in the Foreign Trade Policy read with Handbook of Procedures, Volume-1. (ii) the recipient shall export the jewellery made out of such gold within a period of 90 (ninety) days from the date of supply of gold to such recipient and shall provide copy of shipping bill or bill of export conta ining details of Goods and Services Tax Identification Number(GSTIN)along with the invoice for exports to the Nominated Agency within a period of 120 (one hundred and twenty) days from the date of supply by the Nominated Agency (iii) wherever such proof of export is not pr oduced within the period mentioned in clause (ii), the Nominated Agency shall pay the amount of St ate Ta x payable on the qu antity of gold not exported, along with interest from the date when tax on such supply was payable, but for the exemption. Explanation, -for the purpose of this notification,- (a ) “For eign Tra de Policy “ means the Foreign Trade P olicy, 2015-2020, notified by Government of India in t he Ministry of Commerce and Industr y published in the Ga zette of India , Extra ordinar y, Part-II, Section 3, Sub-Section (ii)vide notification No. 1/201 5-2020, dated Ist April, 2015. (b) “Ha ndbook of Procedures, Volume-1” means the Handbook of Procedur e, Volume-1, notified by Government of India in the Ministry of C ommerce and Industry published in the Gazette of India, Extr aordina ry, Par t-I, Section 1, vide Public Notice No. 1/2015-2020, dated 1st April, 2015. VOL - XLVIII Aizawl, Thursday 24.1.2019 Magha 4, S.E. 1940, Issue No. 68 - 2 - Ex-68/2019Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50 (c ) “Nominated Agency” means entities mentioned in List 32 of Notification No. 50/2017-Customs dated 30lh June 2017; (d) “Heading” means heading as specified in the First Schedule to the Customs Tariff Act, 1975 (5 1 of 1975). 2. This notification shall come into force on the 1st January, 2019. Vanlal Chhuanga, Commr. & Secretary to the Govt. of Mizoram, Taxation Department.

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATIONNo. 27/2018-State Tax (Rate) No. J. 21011/3/2019(4)-TAX, the 18th January, 2019.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 Mizor am Goods and S ervices Tax Act , 2017 (6 of 2017), the Governor of Mizoram, on the recommendations of the Council, and on being satisfied that it is necessar y in the public interest so to do, hereby makes the following further amendments in the notification of the Government of Mizor am, No. l 1/ 2017- State Tax (Rate), dated the 7th July, 2017, published in the Mizoram Gazette, Extraordinary, VOL- XLVI, Issue No 326, dated the 1 lth July, 2017, namely:- 1.In the said notification,- (i)in the Table, - (a) against serial number 3, in column (3), in item (xii), after the brackets, figures and word “(xi) above”, the word and number “and serial number 38 below” shall be inserted; (b ) a ga i ns t s er i a l nu mb er 7 , in colu mn (3 ), in it em ( i), in E x p la na t ion 1 , t he wor d s “ s cho ol, coll ege” shall be omit ted; (c) against serial number 8, - ( A) after item (iv) in column (3) and the entr ies relating thereto in columns (3), (4) and (5), the following shall be inserted, namely: - (3)(4)(5) (B) in column (3), in item (vii), after the brackets and figures “(iv),”, the brackets and figures “(iva),” s hall b e inserted; (d) against serial number 15, for item (vi) in column (3) and the entries r elating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) (5) “(vi) Service of third party ins urance of “goods carriage” 6 - (vii) Financial and related services other than (i), (ii), (iii), (iv), (v), and (vi) above. 9 -”; VOL - XLVIII Aizawl, Thursday 24.1.2019 Magha 4, S.E. 1940, Issue No. 69“(iva) Transportation of p assengers, with or without accompanied baggage, by air, by non-scheduled air tr anspor t service or cha rter operations, engaged by specified or ganisations in respect of religious pilgr ima ge facilitated by the Government of India , under bilateral a rr a ngement .Provided that credit of input tax charged on goods used in supplying t he service has not b een t a ken [P lea s e r efer t o clause (iv) of para graph 4 relating to Explanation]”; 2.5 - 2 - Ex-69/2019 ( e) against seria l number 17, for item (viii) in column (3 ) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3)(4) (5) “(viia) Leasing or renting of goodsSame rate of state tax as applicable on supply of like goods involving transfer of- title in goods (viii) Leasing or rental services, with or 9-”; without operator, other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viia) a bove (f) against serial number 21, in column (3), in item (ii), after the brackets, figures and word “(i) above”, the words and number “and serial number 38 below” shall b e inserted; (g) against serial number 25, in column (3), in item (ii), after the brackets, figures and word “(i) above”, the words and number “and serial number 38 below” shall b e inserted; (h) against serial number34,- ( A) against item (ii)in column (3), for the entry in column (4), the entry “6” shall be substituted; (B) after item (ii) in column (3) and the entr ies relating thereto in columns (3), (4) and (5), the following shall be inserted, namely: - (3) (4) (5) “(iia) Services by way of admission to exhibition of cinematograph films9 -”; where price of admission ticket is above one hundred rupees. (C) in item (iiia), the words “exhibition of cinema tograph films,” shall be omitted; (D ) in column (3), in item (vi), aft er the brackets and figures “ (ii),”, the br ackets and figures “(iia),” shall be inserted; (i)after serial number 37 in column (1) and the entr ies relating thereto in column (2), (3), (4) and (5) the following serial number and entr ies sha ll be inserted, namely: - “38. 9954 orService by way of construction or engineering or installation or other 9983 or technical services, provided in relation of setting up of following, - 9987(a ) Bio-gas plant 9 -”; (b) Solar power b ased devices (c ) Sola r power genera ting system (d) Wind mills, Wind Operated Electricity Generator (WOEG) ( e) Waste to energy plants / devices (f) Ocea n waves/ tidal waves energy devices/plantsExplanation:- This entry shall be read in conju nction with serial number 234 of Schedule I of the notification No. 1/2017-State Tax (Rate), published in the Mizoram Gazette, Extraordinary, VOL-XVLI, Issue No.316 dated 7th July, 2017. (ii) in paragraph 4 r elating to Explanation, after clause (x), the following clauses shall be inserted, namely: - “(xi) “specified organisation” shall mea n, - (a ) Kumaon Manda l Vikas Nigam Limited, a Government of Ut tara khand Undertaking; or (b) ‘Committ ee’ or ‘State Committ ee’ as defined in section 2 of the Haj Committee Act, 2002 (35 of 2002). - 3 -Ex-69/2019 (xii) “goods carria ge” has the sa me meaning as a ssigned to it in clause (14) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988).”. 2.This notification shall come into force on the lst day of January, 2019. Vanlal Chhuanga, Commr. & 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