Seeks to notify certain services to be taxed under RCM under section 9(4) of MGST Act

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....ion 9 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on the recommendations of the Council, hereby notifies that the registered person specified in column (3) of the table below, shall in respect of supply of goods or services or both specified in column (2) of the Table below, received from an unregistered supplier shall pay tax on reverse charge basis as re....

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....(ia), (ib), (ic) and (id) against serial number 3 in the Table, published in the Mizoram Gazette, Extraordinary, VOL-XLVI, Issue No,326, dated 11thJuly, 2017, as amended. Promoter. 2 Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975)which constitute the shortfall from the minimum value of goods or services or both required to be purchased b....

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....Tax (Rate), dated 7th July, 2017, published in the Mizoram Gazette, Extraordinary, VOL-XLVI, Issue No,326, dated 11thJuly, 2017, as amended. Promoter Explanation. - For the purpose of this notification, - (i) the term "promoter" shall have the same meaning as assigned to it in in clause (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016); (ii) "project" sha....