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Exemption of intra-State supplies of second hand goods.

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....N No. J.21011/1/2017-TAX(ix), the 7th July, 2017. In exercise of the powers conferred by sub-section (1) of section 11 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Miz....

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....m Goods and Services tax Rules, 2017, from any supplier, who is not registered, from the whole of the state tax leviable thereon under sub-section (4) of section 9 of the Mizoram Good and Services Tax....