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<h1>Mizoram GST Act amended to redefine Input Service Distributor and impose penalties for unregistered manufacturing machines</h1> The Mizoram Goods and Services Tax (Second Amendment) Act, 2024 received gubernatorial assent on September 3, 2024, and was published on September 10, 2024. The Act amends the 2017 Mizoram GST Act by redefining Input Service Distributor to include services under specific tax provisions, revising section 20 to mandate registration and distribution of input tax credits, and inserting section 122A imposing penalties of one lakh rupees per unregistered machine for manufacturers subject to special registration procedures, with provisions for seizure and confiscation unless penalties are paid and registration completed within three days.