Author: admin_gst

Repeal and saving.

Repeal and saving.
Section 174
GST – States
MISCELLANEOUS
Mizoram Goods and Services Tax Act, 2017
Repeal and saving.
174. (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act,
(i) The Mizoram (Sales of Petroleum and Petroleum Products, including Motor Spirit and Lubricants) Taxation Act, 1973; (Act No. 6 of 1974), and
(ii) The Mizoram Entertainment Tax Act, 2013; (Act No. 4 of 2013), and
(iii) The Mizoram Entry Tax Act, 2015 (Act No. 8 of 2015)
(hereafter referred to as the repealed Acts) are hereby repealed.
(2) The repeal of the said Acts and the amendment of the Acts specified in section 173 (hereafter referred to as "such amendment" or "amended Act", as t

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due or may become due or any forfeiture or punishment incurred or inflicted in respect of any offence or violation committed against the provisions of the amended Acts or repealed Acts; or
(e) affect any investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and any other legal proceedings or recovery of arrears or remedy in respect of any such tax, surcharge, penalty, fine, interest, right, privilege, obligation, liability, forfeiture or punishment, as aforesaid, and any such investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and other legal proceedings or recovery of arrears or remedy may be instituted, continued or enforced, and any

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Amendment of certain Acts.

Amendment of certain Acts.
Section 173
GST – States
MISCELLANEOUS
Mizoram Goods and Services Tax Act, 2017
Omissions, substitutions, and insertions in the Acts to be entered here.
Amendment of certain Acts.
173. Save as otherwise provided in this Act, on and from the date of commencement of this Act,-
in the Mizoram Value Added Tax Act, 2005, all the existing schedules, viz Schedule I, Schedule II and Schedule III shall stand omitted without prejudice to Entry 54 of List II of

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ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES

ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES
SCHEDULE III [See section 7]
GST – States
SCHEDULES
Mizoram Goods and Services Tax Act, 2017
SCHEDULE III
[See section 7]
ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES
1. Services by an employee to the employer in the course of or in relation to his employment.
2. Services by any court or Tribunal established under any law for the time being in force.
3. (a) the functions performed by the Members of Parliament, Members of State Legislature, Members of Panchayats, Members of Municipalities and Members of other local authorities;
(b) the duties performed by any p

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ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES

ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES
SCHEDULE II [See section 7]
GST – States
SCHEDULES
Mizoram Goods and Services Tax Act, 2017
SCHEDULE II
[See section 7]
ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES
1. Transfer
(a) any transfer of the title in goods is a supply of goods;
(b) any transfer of right in goods or of undivided share in goods without the transfer of title thereof, is a supply of services;
(c) any transfer of title in goods under an agreement which stipulates that property in goods shall pass at a future date upon payment of full consideration as agreed, is a supply of goods.
2. Land and Building
(a) any lease, tenancy, easement, licence to occupy land is a

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e purposes of the business are put to any private use or are used, or made available to any person for use, for any purpose other than a purpose of the business, whether or not for a consideration, the usage or making available of such goods is a supply of services;
(c) where any person ceases to be a taxable person, any goods forming part of the assets of any business carried on by him shall be deemed to be supplied by him in the course or furtherance of his business immediately before he ceases to be a taxable person, unless-
(i) the business is transferred as a going concern to another person; or
(ii) the business is carried on by a personal representative who is deemed to be a taxable person.
5. Supply of services
The following s

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:-
(i) an architect registered with the Council of Architecture constituted under the Architects Act, 1972; (20 of 1972.) or
(ii) a chartered engineer registered with the Institution of Engineers (India); or
(iii) a licensed surveyor of the respective local body of the city or town or village or development or planning authority;
(2) the expression “construction” includes additions, alterations, replacements or remodeling of any existing civil structure;
(c) temporary transfer or permitting the use or enjoyment of any intellectual property right;
(d) development, design, programming, customisation, adaptation, upgradation, enhancement, implementation of information technology software;
(e) agreeing to the obligation to refrain

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ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION

ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION
SCHEDULE I [See section 7]
GST – States
SCHEDULES
Mizoram Goods and Services Tax Act, 2017
SCHEDULE I
[See section 7]
ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION
1. Permanent transfer or disposal of business assets where input tax credit has been availed on such assets.
2. Supply of goods or services or both between related persons or between distinct persons as specified in section

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Removal of difficulties.

Removal of difficulties.
Section 172
GST – States
MISCELLANEOUS
Mizoram Goods and Services Tax Act, 2017
172. Removal of difficulties.-
(1) If any difficulty arises in giving effect to any provisions of this Act, the Government may, on the recommendations of the Council, by a general or a special order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act or the rules or regulations made thereunder, as may be necessary or expedie

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Anti-profiteering measure.

Anti-profiteering measure.
Section 171
GST – States
MISCELLANEOUS
Mizoram Goods and Services Tax Act, 2017
171. Anti-profiteering measure.-
(1) Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction in prices.
(2) The Central Government may, on recommendations of the Council, by notification, constitute an Authority, or empower an existing Authority constituted under

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Rounding off of tax etc.

Rounding off of tax etc.
Section 170
GST – States
MISCELLANEOUS
Mizoram Goods and Services Tax Act, 2017
170. Rounding off of tax etc.-
The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, under the provisions of this Act shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee consisting of paise, then, if such part is fifty paise or more, it shall be increased to

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Service of notice in certain circumstances.

Service of notice in certain circumstances.
Section 169
GST – States
MISCELLANEOUS
Mizoram Goods and Services Tax Act, 2017
169. Service of notice in certain circumstances.-
(1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any one of the following methods, namely:-
(a) by giving or tendering it directly or by a messenger including a courier to the addressee or the taxable person or to his manager or authorised representative or an advocate or a tax practitioner holding authority to appear in the proceedings on behalf of the taxable person or to a person regularly employed by him in connection with the business, or to any adult member of family res

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f business or residence and if such mode is not practicable for any reason, then by affixing a copy thereof on the notice board of the office of the concerned officer or authority who or which passed such decision or order or issued such summons or notice.
(2) Every decision, order, summons, notice or any communication shall be deemed to have been served on the date on which it is tendered or published or a copy thereof is affixed in the manner provided in sub-section (1).
(3) When such decision, order, summons, notice or any communication is sent by registered post or speed post, it shall be deemed to have been received by the addressee at the expiry of the period normally taken by such post in transit unless the contrary is proved.
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Power to issue instructions or directions.

Power to issue instructions or directions.
Section 168
GST – States
MISCELLANEOUS
Mizoram Goods and Services Tax Act, 2017
168. Power to issue instructions or directions.-
The Commissioner may, if he considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue such orders, instructions or directions to the State tax officers as it may deem fit, and thereupon all such officers and all other persons employed in the implementati

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Delegation of powers.

Delegation of powers.
Section 167
GST – States
MISCELLANEOUS
Mizoram Goods and Services Tax Act, 2017
167. Delegation of powers.-
The Commissioner may, by notification, direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable by any authority or officer under this Act may be exercisable also by another authority or officer as may be specified in such notification.
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Statute, statutory provisions legislation, law, enactme

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Laying of rules, regulations and notifications.

Laying of rules, regulations and notifications.
Section 166
GST – States
MISCELLANEOUS
Mizoram Goods and Services Tax Act, 2017
166. Laying of rules, regulations and notifications.-
Every rule made by the Government, every regulation made by the Government and every notification issued by the Government under this Act, shall be laid, as soon as may be after it is made or issued, before the State Legislature, while it is in session, for a total period of thirty days which may be c

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Power of Government to make rules.

Power of Government to make rules.
Section 164
GST – States
MISCELLANEOUS
Mizoram Goods and Services Tax Act, 2017
164. Power of Government to make rules.-
(1) The Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act.
(2) Without prejudice to the generality of the provisions of sub-section (1), the Government may make rules for all or any of the matters which by this Act are required to be, or may be, pres

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Rectification of errors apparent on the face of record.

Rectification of errors apparent on the face of record.
Section 161
GST – States
MISCELLANEOUS
Mizoram Goods and Services Tax Act, 2017
161. Rectification of errors apparent on the face of record.-
Without prejudice to the provisions of section 160, and notwithstanding anything contained in any other provisions of this Act, any authority, who has passed or issued any decision or order or notice or certificate or any other document, may rectify any error which is apparent on the face of record in such decision or order or notice or certificate or any other document, either on its own motion or where such error is brought to its notice by any officer appointed under this Act or an officer appointed under the Central Goods and

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Assessment proceedings, etc. not to be invalid on certain grounds.

Assessment proceedings, etc. not to be invalid on certain grounds.
Section 160
GST – States
MISCELLANEOUS
Mizoram Goods and Services Tax Act, 2017
160. Assessment proceedings, etc. not to be invalid on certain grounds.-
(1) No assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings done, accepted, made, issued, initiated, or purported to have been done, accepted, made, issued, initiated in pursuance of any of the prov

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Publication of information in respect of persons in certain cases.

Publication of information in respect of persons in certain cases.
Section 159
GST – States
MISCELLANEOUS
Mizoram Goods and Services Tax Act, 2017
159. Publication of information in respect of persons in certain cases.-
(1) If the Commissioner, or any other officer authorised by him in this behalf, is of the opinion that it is necessary or expedient in the public interest to publish the name of any person and any other particulars relating to any proceedings or prosecution under

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Disclosure of information by a public servant.

Disclosure of information by a public servant.
Section 158
GST – States
MISCELLANEOUS
Mizoram Goods and Services Tax Act, 2017
158. Disclosure of information by a public servant.-
(1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with this Act, or in any record of evidence given in the course of any proceedings under this Act (other than proceedings before a criminal court), or in any record of any proceedings under this Act shall, save as provided in sub-section (3), not be disclosed.
(2) Notwithstanding anything contained in the Indian Evidence Act, 1872, (1 of 1872.) no court shall, save as otherwise provided in sub-section (3), require any officer appo

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occasioned by the lawful exercise under this Act of any process for the service of any notice or recovery of any demand; or
(d) any particulars to a civil court in any suit or proceedings, to which the Government or any authority under this Act is a party, which relates to any matter arising out of any proceedings under this Act or under any other law for the time being in force authorising any such authority to exercise any powers thereunder; or
(e) any particulars to any officer appointed for the purpose of audit of tax receipts or refunds of the tax imposed by this Act; or
(f) any particulars where such particulars are relevant for the purposes of any inquiry into the conduct of any officer appointed or authorised under this Act, to a

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mpany secretary to the authority empowered to take disciplinary action against the members practising the profession of a legal practitioner, a cost accountant, a chartered accountant or a company secretary, as the case may be; or
(j) any particulars to any agency appointed for the purposes of data entry on any automated system or for the purpose of operating, upgrading or maintaining any automated system where such agency is contractually bound not to use or disclose such particulars except for the aforesaid purposes; or
(k) any such particulars to an officer of the Government as may be necessary for the purposes of any other law for the time being in force; and
(l) any information relating to any class of taxable persons or class of tr

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Protection of action taken under this Act.

Protection of action taken under this Act.
Section 157
GST – States
MISCELLANEOUS
Mizoram Goods and Services Tax Act, 2017
157. Protection of action taken under this Act.-
(1) No suit, prosecution or other legal proceedings shall lie against the President, State President, Members, officers or other employees of the Appellate Tribunal or any other person authorised by the said Appellate Tribunal for anything which is in good faith done or intended to be done under this Act or the

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Taking assistance from an expert.

Taking assistance from an expert.
Section 153
GST – States
MISCELLANEOUS
Mizoram Goods and Services Tax Act, 2017
153. Taking assistance from an expert.-
Any officer not below the rank of Assistant Commissioner may, having regard to the nature and complexity of the case and the interest of revenue, take assistance of any expert at any stage of scrutiny, inquiry, investigation or any other proceedings before him.
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Statute, statutory provisions legislation, law, enactment, Ac

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