Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods

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....powers conferred by section 148 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this notification referred to as the said Act) and in supercession of notification No.J.21011/1/2017-TAX/Vol-III(xv), dated the 17th Nov., 2017, except as respects things done or omitted to be done before such supercession, the Governor of Mizoram, on the recommendations of the Council, hereby....