Amendment in Notification No. 50/2018-State Tax, vide No.J.21011/1(ii)/2018-TAX/Pt dated 25th sept., 2018 - 25/2024-State Tax - Mizoram SGST

No. J.21011/7/2023-FEA (Tax) GOVERNMENT OF MIZORAM FINANCE DEPARTMENT NOTIFICATION No. 25/2024-State Tax Aizawl, the 2nd December, 2024 In exercise of the powers conferred by sub-section (3) of section 1 read with section 51 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, hereby makes the following further amendment in the notification of the Government of Mizoram, Taxation Department No. 50/2018-State Tax, vide No.J.21011/1(ii)/2018-TAX/Pt dated 25th Sept., 2018, namely:- In the said notification, (i) after clause (c) and before the first proviso, the following clause shall be inserted,- (d) any registered person receiving supplies of metal scrap falling under Chapters 72 to 81 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), from other registered person ; (ii) for the third proviso, the following proviso shall be substituted, namely- Provided also that nothing in this notification shall apply to the supply of goods or services or both, which takes place between one person to another person specified under clauses (a), (b), (c) and (d) of sub-section (1) of Section 51 of the said Act, except the person referred to in clause (d) of this notification. Sd- VANLALDINA FANAI Finance Commissioner Government of Mizoram