203/2024-2025 

3rd September, 2024 : In exercise of the powers conferred by section 19 of the Mizoram Value Added Tax Act, 2005 (Act No. 1 of 2005), the Governor of Mizoram is pleased to amend the Schedule to the Mizoram Value Added Tax Act, 2005 (Act No. 1 of 2005) with effect from 1^st September, 2024 as follows: 

Further, the Governor of Mizoram is pleased to notify, the levy of Social Infrastructure and Services Cess and Road Maintenance Cess against entry sl. No.7 and 8 of the Schedule of the Act in addition to the rate of tax prescribed above. The two cess shall be regulated in accordance with notification No.J.1011/2/2020-TAX/Part-II dated 30^th August, 2024 of the Department with effect from 1^st September, 2024 as follows.