GST – States – 53/2018 – State Tax – Dated:- 16-10-2018 – No.J.21011/2(1)/2018-TAX/Part GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 53/2018 – State Tax Dated Aizawl the 16th Oct., 2018 In exercise of the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram hereby makes the following rules further to amend the Mizoram Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Mizoram Goods and Services Tax (Eleventh Amendment) Rules, 2018. (2) They shall be deemed to have come into force with effect from the 23rd October, 2017. 2. In the Mizoram Goods and Services Tax Rules, 2017, in rule 96, for sub-rule (10), the following sub-rule shall
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