Loading act…
This amendment to the Mizoram Value Added Tax Act, 2005 modifies the tax framework to align with the national Goods and Services Tax regime. It removes references to purchases and transfer prices, defining goods strictly under the Constitution. Key changes include simplifying tax calculation to 5 percent on the first sale of specific goods. The legislation deletes several older sections and mandates the deregistration of dealers not involved in the specified trade.
Official Legislative Text
Educational Study Layer
Chronological legislative evolution of The Mizoram Value Added Tax (Amendment) Act, 2017 across statutory gazettes and amending Acts.