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The Mizoram Value Added Tax (Amendment) Act, 2017

The Mizoram Value Added Tax (Amendment) Act, 2017

Tax201729 sections

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 0.5 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.

Start reading →Read full ActSections
  1. 1. Short title
  2. 2. Commencement
  3. 3. Amendment of Preamble
  4. 4. Amendment of section 2
  5. 5. Amendment of section 7
  6. 6. Amendment of section 8
  7. 7. Omission of section 9
  8. 8. Omission of section 10
  9. 9. Amendment of section 11
  10. 10. Omission of section 12
  11. 11. Amendment of section 13
  12. 12. Omission of section 14
  13. 13. Omission of section 15
  14. 14. Omission of section 16
  15. 15. Omission of section 18
  16. 16. Insertion of section 21A
  17. 17. Amendment of section 24
  18. 18. Amendment of section 25
  19. 19. Amendment of section 31
  20. 20. Amendment of section 34
  21. 21. Amendment of section 37
  22. 22. Amendment of section 45
  23. 23. Omission of section 48
  24. 24. Amendment of section 50
  25. 25. Omission of section 53
  26. 26. Insertion of sub-section (1)A of section 82
  27. 27. Omission of section 84
  28. 28. Amendment of section 85
  29. 29. Amendment of Schedule

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