The MIZORAM VALUE ADDED TAX (AMENDMENT) ACT, 2017
mizoram · 2017
- S. 1—
- S. 2This Act shall come into force from the date of commencement of the Mizoram Goods and Services Tax Act, 2017
- S. 3In the Preamble of the Mizoram Value Added Tax Act, 2005 (Act No
- S. 4In section 2 of the Principal Act: – section 2 (1) clauses (8), (10), (12), (17), (26), (39), (41) shall be omitted
- S. 5—
- S. 6—
- S. 7Section 9 of the Principal Act shall be omitted
- S. 8Section 10 of the Principal Act shall be omitted
- S. 9—
- S. 10Section 12 of the Principal Act shall be omitted
- S. 11—
- S. 12Section 14 of the Principal Act shall be omitted
- S. 13Section 15 of the Principal Act shall be omitted
- S. 14Section 16 of the Principal Act shall be omitted
- S. 15Section 18 of the Principal Act shall be omitted
- S. 16After section 21, a new section 21A shall be inserted as follows, namely – “21A
- S. 17—
- S. 18Sub-section (2) of section 25 of the Principal Act shall be omitted
- S. 19In section 31 of the Principal Act:- section 31 (1) in clause (c), sub-section (1), the word “input tax credit” shall be
- S. 20Clause (e) of sub-section (1) of section 34 of the Principal Act shall be section 34 omitted
- S. 21In sub-section (5) of section 37 of the Principal Act, for the figure “2%”, section 37 the figure “0
- S. 22In sub-section (4) of section 45 of the Principal Act, for the words “two section 45 percent”, the figure “0
- S. 23Section 48 of the Principal Act shall be omitted
- S. 24Clause (a) and (d) of sub-section (2) of section 50 of the Principal Act shall section 50 be omitted
- S. 25Section 53 of the Principal Act shall be omitted
- S. 26—
- S. 27Section 84 of the Principal Act shall be omitted
- S. 28In section 85 of the Principal Act:– section 85 (1) clause (b) of sub-section (1) shall be omitted
- S. 29—
- S. 2017—