Exclusion of government departments and local authorities from notified registered person status under rule; notification amended. Amendment inserts the words 'a government department, a local authority,' into the first paragraph of the principal notification under the Mizoram Goods and Services Tax Rules pursuant to sub rule (4) of rule 48, thereby expressly excluding government departments and local authorities from the class of notified registered persons in Notification No. 13/2020 State Tax.
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.
Exclusion of government departments and local authorities from notified registered person status under rule; notification amended.
Amendment inserts the words "a government department, a local authority," into the first paragraph of the principal notification under the Mizoram Goods and Services Tax Rules pursuant to sub rule (4) of rule 48, thereby expressly excluding government departments and local authorities from the class of notified registered persons in Notification No. 13/2020 State Tax.
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