Set up by an Act of Parliament or a State Legislature. - J.21011/1/2017-TAX/Vol-I/Pt(ii) - Mizoram SGST

GOVERNMENT OF MIZORAM TAXATION DEPARTMENT ... No. J.21011/1/2017-TAX/Vol-I/Pt(ii), the 3rd October, 2017. In exercise of the powers conferred by sub-section (3) of section 1 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) , the Governor of Mizoram hereby appoints the 18th day of September, 2017 as the date on which the provisions of sub-section (1) of section 51 of the said Act shall come into force with respect to persons specified under clauses (a) and (b) of sub-section (1) of section 51 of the said Act and the persons specified below under clause (d) of sub-section (1) of section 51 of the said Act, namely:- (a) an authority or a board or any other body,- (i) set up by an Act of Parliament or a State Legislature; or (ii) establishment by any Government, with fifty-one percent of more participation by way equity or control, to carry out any function; (b) society established by the Central Government or the State Government or a Local Authority under the Societies Registration Act, 1860 (21 of 1860); (c) public sector undertakings; Provided that the said persons shall be liable to deduct tax from the payment made or credited to the supplier of taxable goods or services or both with effect from a date to be notified subsequently, on the recommendations of the Council, by the Government of Mizoram. Vanlalchhuanga, Commr. Secretary to the Govt. of Mizoram, Taxation Department.