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<h1>Claiming Input Tax Credit? Prove It! Section 155 of Mizoram GST Act 2017 Puts the Onus on You.</h1> Under Section 155 of the Mizoram Goods and Services Tax Act, 2017, the responsibility to prove eligibility for input tax credit rests with the individual making the claim. This provision mandates that any person asserting their right to input tax credit must substantiate their claim under the Act.