Mizoram Goods and Services Tax (Twelfth Amendment) Rules, 2018
54\/2018 \u2013 State Tax Dated:- 16-10-2018 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
No.J.21011\/2(ii)\/2018-TAX\/Part
\nGOVERNMENT OF MIZORAM
\nTAXATION DEPARTMENT
\nNOTIFICATION No. 54\/2018 – State Tax
\nDated Aizawl the 16th Oct., 2018
\nIn 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:-
\n1. (1) These rules may be called the Mizoram Goods and Services Tax (Twelfth Amendment) Rules, 2018.
\n (2) They shall come into force on the date of their publication in the Official Gaze<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n f notification No. 78\/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79\/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299(E), dated the 13th October, 2017, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n led the benefit under notification No. 78\/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79\/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (E), dated the 13th October, 2017 except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Scheme.”. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Mizoram Goods and Services Tax (Twelfth Amendment) Rules, 201854\/2018 \u2013 State Tax Dated:- 16-10-2018 Mizoram SGSTGST – StatesMizoram SGSTMizoram SGSTNo.J.21011\/2(ii)\/2018-TAX\/Part GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 54\/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 … Continue reading “Mizoram Goods and Services Tax (Twelfth Amendment) Rules, 2018”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-14776","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14776","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14776"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14776\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14776"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14776"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14776"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nthe refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted.”.
\n3. In the said rules, in rule 96, for sub-rule (10), the foll<\/p>\n
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\nSd\/-VANLAL CHHUANGA
\nCommr. & Secretary to the Govt. of Mizoram,
\nTaxation Department.
\nNote:- The principal rules were published in the Government of Mizoram notification No. J.21011\/1\/2014-T<\/p>\n
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