Section 1 - Short title, extent and commencement. - Mizoram Goods and Services Tax Act, 2017

NOTIFICATION No. H. 12018/243/2017-LJD, the 1st June, 2017. The following Act is hereby published for general information. The Mizoram Goods and Services Tax Act, 2017 (Act No. 6 of 2017) (Received the assent of the Governor of Mizoram on the 26th May, 2017) The Mizoram Goods and Services Tax Act, 2017 AN ACT to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the State of Mizoram and the matters connected therewith or incidental thereto. It is enacted by Legislative Assembly of Mizoram in the Sixty-eighth Year of the Republic of India as follows:- CHAPTER I PRELIMINARY Short title, extent and commencement. 1. (1) This Act may be called the Mizoram Goods and Services Tax Act, 2017. (2) It extends to the whole of the Mizoram (3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint: Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.