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of <h1>Mizoram GST Act: E-commerce Operators to Pay Tax on Certain Services if Providers Aren't Section 22(1) Registered.</h1> The Governor of Mizoram, under the Mizoram Goods and Services Tax Act, 2017, mandates that electronic commerce operators must pay the tax on intra-State supplies for specific services. These services include passenger transportation via radio-taxi, motorcab, maxicab, and motorcycle, as well as accommodation services in hotels, inns, guest houses, clubs, and campsites. However, this applies only if the service provider is not required to register under section 22(1) of the Act. The notification took effect on July 1, 2017.
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