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of <h1>Mizoram Amends Tax Notification: DSAs to Banks or NBFCs Now Under Reverse Charge Mechanism; Effective July 27, 2018.</h1> The Government of Mizoram has amended its notification No.13/2017-State Tax (Rate) to include services provided by individual Direct Selling Agents (DSAs), excluding corporate entities, partnerships, or LLPs, to banks or non-banking financial companies (NBFCs) under the Reverse Charge Mechanism (RCM). This amendment, effective from July 27, 2018, adds a new entry to the existing notification and clarifies the definition of 'renting of immovable property' to encompass various forms of property usage agreements. The amendment aims to streamline the taxation process for these specific services under the Mizoram Goods and Services Tax Act, 2017.
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