Exemption for defence authorities excludes most Ministry of Defence offices from notification applicability, except listed controllers and their offices A proviso is inserted excluding authorities under the Ministry of Defence from the application of the prior notification in respect of persons specified under clause (a) of sub section (1) of section 51 of the Mizoram GST Act, except for those Defence authorities and their offices listed in Annexure A; the amendment is effective from the first day of October, 2018 and Annexure A enumerates the Principal Controllers/Controllers of Defence Accounts with assigned code numbers.
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Exemption for defence authorities excludes most Ministry of Defence offices from notification applicability, except listed controllers and their offices
A proviso is inserted excluding authorities under the Ministry of Defence from the application of the prior notification in respect of persons specified under clause (a) of sub section (1) of section 51 of the Mizoram GST Act, except for those Defence authorities and their offices listed in Annexure A; the amendment is effective from the first day of October, 2018 and Annexure A enumerates the Principal Controllers/Controllers of Defence Accounts with assigned code numbers.
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