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of <h1>Mizoram GST Rules Amended: Rule 96(10) Adjusted for Export Tax Refunds; Restrictions on Supplier Benefits Applied.</h1> The Mizoram Goods and Services Tax (Eleventh Amendment) Rules, 2018, effective from October 23, 2017, amend the Mizoram GST Rules, 2017. Specifically, Rule 96, sub-rule (10) is revised to stipulate that individuals claiming a refund of integrated tax on exports must not have received supplies where the supplier benefited from specific Mizoram government notifications issued in 2017. These notifications pertain to state and integrated tax rates and customs, as published in the Gazette of India. The amendment is authorized by the Governor of Mizoram under the Mizoram GST Act, 2017.
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