Seeks to provide the concessional rate of MGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021 - 5/2021-State Tax (Rate) - Mizoram SGST
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Concessional state GST rates for specified COVID-19 relief supplies, capping state tax on listed medical goods. The Governor, under section 11(1) of the Mizoram Goods and Services Tax Act, 2017, on Council recommendation, prescribes reduced state tax rates for a defined list of COVID-19 relief goods and devices by exempting state tax in excess of the specified capped rate for each listed tariff classification; the measure is time bound and linked to tariff headings in the Customs Tariff Act.
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.
Concessional state GST rates for specified COVID-19 relief supplies, capping state tax on listed medical goods.
The Governor, under section 11(1) of the Mizoram Goods and Services Tax Act, 2017, on Council recommendation, prescribes reduced state tax rates for a defined list of COVID-19 relief goods and devices by exempting state tax in excess of the specified capped rate for each listed tariff classification; the measure is time bound and linked to tariff headings in the Customs Tariff Act.
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