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Seeks to exempt suppliers of services through an e-commerce platform liable to collect tax at source under section 52 of the MGST Act from obtaining compulsory registration under section 24(ix) of the Act provided their aggregate all India turnover does not exceed 20 lakh rupees.

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..... ram SGST - GOVERNMENT OF MIZORAM TAXATION DEPARTMENT .... NOTIFICATION Dated Aizawl, the 24th Nov., 2017. No. J.21011/1/2017-TAX/Vol-III/Pt(v).- In exercise of the powers conferred by sub-section (2) of section 23 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 .....

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