Mizoram Value Added Tax or Commercial Tax is the tax levied on the purchase or sale of any goods in the entire state of Mizoram. The Value Added Tax imposed for the products will vary from one commodity to another.
The Mizoram Value Added Tax, 2005 was introduced to provide for the levy of value added tax on sales or purchases of goods in the State of Mizoram. Value Added Tax or VAT is a tax on the ‘value added’ to a product or a service and the Act was implemented throughout the state of Mizoram on April 1st 2005.
The VAT levied on goods and products in Mizoram varies from commodity to commodity. VAT is applicable as per different schedules and as per the provisions under Schedule 1, Schedule 2(A), Schedule 2(B), Schedule 2(C), Schedule 2(D), Schedule 2(E), Schedule 3 and Schedule 3(A).
Schedule 1:
Under this schedule more than 56 goods and products attract 0% VAT rate or are exempted from VAT. These products include manually operated agricultural implements, paper and newsprint, life saving drugs, renewable energy materials, kerosene, fresh vegetables and fruits, textiles etc
Schedule 2(A):
Under this schedule the following commodities are exempt from tax
Schedule 2(B):
Under this schedule a VAT rate of 1% applies to articles of gold and silver, bullion, precious stones and platinum.
Schedule 2(C):
Under this schedule a VAT rate of 5% applies to more than 115 products such as intangible goods like copyrights, patents etc, communications equipment, non-manually operated agricultural implements, bulk drugs, sports goods, kitchen ware, hospital equipment etc
Schedule 2(D):
Under this schedule a VAT rate of 13.5% applies to over 159 goods such as advertising hoardings, aeroplanes and other aircrafts, arms and ammunition, cosmetics, electronic goods, tobacco products etc
Schedule 2(E):
Under this schedule VAT rates range from 4% to 12.5% and are charged on goods sold by the Canteen Store Department (CSD) run by the army stationed in the state of Mizoram.
Schedule 3:
Under this schedule all kinds of Works Contracts will attract a VAT rate of 13.5%
Schedule 3(A):
Under this schedule certain types of Works Contracts such as plant and machinery installation, building construction, programming of computer software, construction of motor vehicles etc shall attract a VAT rate of 30%
To register for VAT in Mizoram, individuals and dealers can register with the Mizoram Taxation Department or visit the official website of the Mizoram Taxation Department and register via the e-registration service. Using this web-site the dealers can request for the registration under VAT Act. Here, the dealer will be requested to enter the Application details online and attach/upload the scanned copies of documents/photos need to be attached with the application form. Once these details are submitted the system will generate an ACK Slip with a unique number for future reference. The dealer can then check the status of his application through the system. Once the request is approved, the dealer will be sent the copy of the VAT Certificate through post.
The Mizoram Value Added Tax Act of 2005 details up to 17 forms that are required for registration and for exemption of VAT in Mizoram. While each form fulfills a particular requirement some of the important ones are:
For VAT exemption, the following forms are required:
These forms can be downloaded from Government of Mizoram website.
E-filing of VAT returns and payments can be done online at the official website of the Mizoram Taxation Department through the E-Return and E-Payment modules.
To file E-Returns the dealer has to follow the following instructions:
To make payments the dealer has to follow the following instructions:
The tax payable by a dealer under the Mizoram Value Added Tax, 2005 shall be levied on his or her taxable turnover of sales based on the rates as specified in Schedule 2 and subject to government conditions.
The net tax payable by a registered dealer for a tax dealer is the difference between the Output Tax plus Purchase Tax and the Input Tax
A dealer shall be allowed two months time from the date from which he is first liable to pay VAT, to get himself registered.
In the event of a dealer’s death, his legal representative shall be liable to pay VAT as per the law.
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