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Specifying tax rate at 0.05% on supply to registered recipient for export

GST - States - J.21011/1/2017-TAX/Vol III(xii) - Dated:- 17-11-2017 - J.21011/1/2017-TAX/Vol III(xii) GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 40/2017- State Tax (Rate) Dated Aizawl, the 17th Nov., 2017 In exercise of the powers con .....

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so to do, on the recommendations of the Council, hereby exempts the intra-State supply of taxable goods (hereafter in this notification referred to as the said goods ) by a registered supplier to a registered recipient for export, from so much of th .....

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he registered recipient on a tax invoice; (ii) the registered recipient shall export the said goods within a period of ninety days from the date of issue of a tax invoice by the registered supplier; (iii) the registered recipient shall indicate the G .....

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shall be registered with an Export Promotion Council or a Commodity Board recognised by the Department of Commerce; (v) the registered recipient shall place an order on registered supplier for procuring goods at concessional rate and a copy of the s .....

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stoms Station from where the said goods are to be exported; or (b) directly to a registered warehouse from where the said goods shall be move to the Port, Inland Container Deport, Airport or Land Customs Station from where the said goods are to be ex .....

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hall move goods to the Port, Inland Container Deport, Airport or Land Customs Station from where they shall be exported; (viii) in case of situation referred to in condition (vii), the registered recipient shall endorse receipt of goods on the tax in .....

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