Seeks to notify persons to whom provisions of sub-section (6B) or sub-section (6C) of section 25 of MGST Act will not apply. - 3/2021-State Tax - Mizoram SGST

No.J.21011/2/2018-TAX/pt GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 3/2021-State Tax Dated Aizawl, the 3rd March, 2021 In exercise of the powers conferred by sub-section (6D) of section 25 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this notification referred to as the said Act), the Governor of Mizoram, on the recommendations of the Council and in supersession of the notification of the Government of Mizoram, Taxation Department No. 17/2020-State Tax, dated the 5th May, 2020, except as respects things done or omitted to be done before such supersession, hereby notifies that the provisions of sub-section (6B) or subsection (6C) of section 25 of the said Act shall not apply to a person who is,- (a) not a citizen of India; or (b) a Department or establishment of the Central Government or State Government; or (c) a local authority; or (d) a statutory body; or (e) a Public Sector Undertaking; or (f) a person applying for registration under the provisions of sub-section (9) of section 25 of the said Act. Sd/- VANLAL CHHUANGA Commr. Secretary to the Govt. of Mizoram Taxation Department