Seeks to amend Notification No.1/2017-CGST (Rate)

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.... Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Government of Mizoram, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the state tax on intra-state supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter as speci....

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....icle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. 9% 2. 8703 Old and used, diesel driven motor vehicles of engine capacity of 1500 cc or more and of length of 4000 mm 9% Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rule....

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....he date of supply, and where the margin of such supply is negative, it shall be ignored; and * in any other case, the value that represents the margin of supplier shall be, the difference between the selling price and the purchase price and where such margin is negative, it shall be ignored. 2. This notification shall not apply, if the supplier of such goods has availed input tax credit as defi....