Exemption shall not be applicable where the aggregate value of such supplies of goods or service or both - J.21011/1/2017-TAX(vii) - 08/2017-State Tax (Rate) - Mizoram SGST

Govt. of Mizoram Taxation Department NOTIFICATION No. J.21011/1/2017-TAX(vii), the 7th July, 2017. In exercise of the powers conferred by sub-section (1) of section 11 of the Mizoram Goods 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 intra-State supplies of goods or services or both received by a registered person from any supplier, who is not registered, from the whole of the state tax leviable thereon under sub-section (4) of section 9 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) : Provided that the said exemption shall not be applicable where the aggregate value of such supplies of goods or service or both received by a registered person from any or all the suppliers, who is or are not registered, exceeds five thousand rupees in a day. 2. This notification shall come into force with effect from the 1st day of July, 2017. Vanlal Chhuanga, Commr. Secretary to the Govt. of Mizoram, Taxation Department.