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        Case ID :
        GST - States

        Amendment in Notification No. 8/2017- State Tax (Rate), dated the 7th July, 2017 - J.21011/1/2017-TAX/Vol-III(xix) - Mizoram SGST

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        Exemption continuation for registered persons under state SGST: proviso removed and exemption extended to registered taxpayers. The State omits the proviso under Paragraph 1 of Notification No. 8/2017-State Tax (Rate) and declares that the exemption in that notification, as amended, shall apply to all registered persons for a specified transitional period ending on the thirty-first day of March of the next financial year.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Exemption continuation for registered persons under state SGST: proviso removed and exemption extended to registered taxpayers.

                                The State omits the proviso under Paragraph 1 of Notification No. 8/2017-State Tax (Rate) and declares that the exemption in that notification, as amended, shall apply to all registered persons for a specified transitional period ending on the thirty-first day of March of the next financial year.


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