Seeks to amend Notification No. J.21011/1/2017-TAX/Vol-III/Part, dated the 15th December, 2017 - 50/2023-State Tax - Mizoram SGST

No.J.21011/7/2023-TAX GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 50/2023-State Tax Aizawl, the 24th November, 2023 In exercise of the powers conferred by section 148 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereinafter in this notification referred to as the said Act), the Governor of Mizoram, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of Mizoram, Taxation Department No. J.21011/1/2017-TAX/Vol-III/Part, dated the 15th December, 2017, namely: In the said notification, with effect from the 1st October, 2023, after the words and figures composition levy under section 10 of the said Act , the words and figures , other than the registered person making supply of specified actionable claims as defined in clause (102A) of section 2 of the said Act, shall be inserted. Sd/-H.LIANZELA Secretary to the Govt. of Mizoram Taxation Department