Seeks to supersede notification No. J.21011/1/2017-TAX/Part-III, dated the 10th July, 2017

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....tion (1) of section 10 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereinafter referred to as the said Act),and in supersession of the notification No. J.21011/1/2017-TAX/Part-III, dated the 10th July, 2017, published in the Mizoram Gazette, Extraordinary, VOL-XLVI, Issue No 312, dated the 11th July, 2017, except as things done or omitted to be done before such supersession, the G....

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....: Provided further that the registered person shall not be eligible to opt for composition levy under sub-section (1) of section 10 of the said Act if such person is a manufacturer of the goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in co....