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<h1>Activities Deemed Supply Under Mizoram GST Act 2017 Include Business Asset Transfers, Related Party Transactions, Principal-Agent Supplies</h1> Activities considered as supply under the Mizoram Goods and Services Tax Act, 2017, even without consideration, include: the permanent transfer or disposal of business assets with availed input tax credit; transactions between related or distinct persons in business contexts, excluding employer gifts to employees under fifty thousand rupees annually; supply of goods between principal and agent; and import of services by a taxable person from a related person or foreign establishment in business contexts.