Seeks to amend notification no. 1/2017- central tax (rate) dated 28.06.2017 to give effect to GST council decisions regarding gst rates.
24/2017-State Tax (Rate) Dated:- 25-9-2017 Manipur SGST
GST – States
Manipur SGST
Manipur SGST
GOVERNMENT OF MANIPUR
SECRETARIAT: FINANCE SECTION
(EXPENDITURE SECTION)
Notification No. 24/2017-State Tax (Rate)
Imphal, the 25th September, 2017
5/19/2017-FD(TAX).- In exercise of the powers conferred by sub-section (1) of section 9 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of Manipur, Secretariat: Finance Department (Expenditure Section), No. 1/2017-State Tax (Rate), dated the 28th June, 2017, published in the Manipur Gazette, Extraordinary, vide number 110, dated the 29th June, 2017, namely:-
In the said notification,-
(A) in Schedule 1 – 2.5%,-
(i) against serial numbers 11,
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
erred by sub-section (1) of section 9 of the
Manipur Goods and Services Tax Act, 2017 (3 of 2017), the State Government, on the
recommendations of the Council, hereby makes the following amendments in the notification of
the Government of Manipur, Secretariat: Finance Department (Expenditure Section), No. 1/2017-
State Tax (Rate), dated the 28th June, 2017, published in the Manipur Gazette, Extraordinary,
vide number 110, dated the 29th June, 2017, namely:-
batur
“salno ito bosc nosso
In the said notification,-
(A) in Schedule I – 2.5%,-
(i) against serial numbers 11, 13, 25, 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 58 and
59, in column (3), for the words “put up in unit container and bearing a registered brand
name”, the words, brackets and letters “put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a
court of law is available [other than those where any actionable c
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
column (3), the brackets and words, “[other than aquatic feed
including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay &
straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled
cake]”, shall be omitted;
(vii) in S. No. 107, in column (3), for the words, “other than aquatic feed including
shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw,
supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake”, the
words “other than cotton seed oil cake”, shall be substituted;
(viii) in S. No. 185, for the entry in column (3), the entry “Agarbatti, lobhan,
dhoopbatti,dhoop, sambhrani”, shall be substituted;
(ix) after S. No. 198 and the entries relating thereto, the following serial number and
entries shall be inserted, namely:-
“198A
4601,
4602
Grass, leaf or reed or fibre products, including mats,
pouches, wallets”;
(x) in S. No. 200, in column (3), for the word “kit
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
[other than brooms consisting of twigs or
other vegetable materials bound together, with or
without handles]”;
(xvi) after S. No. 263 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:-
“263A
Any
chapter
Rosaries, prayer beads or Hawansamagri”;
(B) in Schedule II-6%,-
(i) S. No. 15, in column (3), the word “walnuts,”, shall be omitted;
(ii) in S. No. 17, in column (3), for the words and figure “dried fruits of Chapter 8”, the
words, figure and brackets, “dried fruits of Chapter 8 [other than tamarind, dried]”, shall
be substituted;
Scanned by CamScanner
(iii) in S. No. 45, in column (3), for the words and brackets, “Texturised vegetable
proteins (soya bari) and Bari made of pulses including mungodi”, the words and brackets,
“Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and
batters, including idli / dosa batter”, shall be substituted;
(iv) in S. No. 46, in column (3), for the wor
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
er S. No. 92 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:-
“92A
44, 68, Idols of wood, stone [including marble] and metals
83
[other than those made of precious metals]”;
(ix) after S. No. 99 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:-
“99A
4419
Tableware and Kitchenware of wood”;
(x) in S. No. 128, in column (3), for the words “similar documents of title”, the words
and brackets, “similar documents of title [other than Duty Credit Scrips]”, shall be
substituted;
Scanned by CamScanner
5
(xi) in S. No. 147, for the entry in column (3),the entry “Woven pile fabrics and chenille
fabrics except Corduroy fabrics, other than fabrics of heading 5802 or 5806”, shall be
substituted;
(xii) in S. No. 154, for the entry in column (3), the entry “Braids in the piece; ornamental
trimmings in the piece, without embroidery, other than knitted or crocheted; tasse
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
f goods of ceramic
Tableware, kitchenware, other household articles and
toilet articles, of porcelain or china
Tableware, kitchenware, other household articles and
toilet articles, other than of porcelain or china
177D
6913
Statues and other ornamental articles”;
Scanned by CamScanner
(xvii) after S.No. 189 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:-
“189A
8306
Bells, gongs and the like, non-electric, of base metal;
statuettes and other ornaments, of base metal;
photograph, picture or similar frames, of base metal;
mirrors of base metal; metal bidriware”;
(xviii) after S. No. 195 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely:-
“195A
8424
Nozzles for drip irrigation equipment or nozzles for
sprinklers”;
(xix) after S. No. 224 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:-
“224A
9404
C
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
d, namely:-
“123A
4016
Rice rubber rolls for paddy de-husking machine”;
(iv) S. No. 140 and the entries thereof shall be omitted;
(v) in S. No. 157, in column (3), for the words “Braille paper”, the words “Braille paper,
kites, Paper mache articles” shall be substituted;
(vi) in S. No. 172, in column (3), for the words, “of felt”, the words and brackets, “of felt
[other than textile caps]”, shall be substituted;
(vii) S. Nos. 186 and 187 and the entries thereof shall be omitted;
(viii) S. No. 304 and entries thereof shall be omitted;
(ix) in S. No. 325, in column (3), for the words “other than fire extinguishers, whether or
not charged”, the words, “other than fire extinguishers, whether or not charged and
Nozzles for drip irrigation equipment or nozzles for sprinklers” shall be substituted;
(x) in S. No. 384, in column (3), for the words and figures, “Computer monitors not
exceeding 17 inches”, the words and figures, “Computer monitors not exceeding 20
inches”, shall b
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
destals; high or
low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing
sets,
ashtrays, paper weights, artificial fruit and foliage; other ornamental goods essentially of
stone]”, shall be substituted;
(v) in S. No. 85, the words, ” ;ceramic pots, jars and similar articles of a kind used for the
conveyance or packing of goods”, shall be omitted;
(vi)S. No. 87 and the entries thereof shall be omitted;
(vii) in S.No. 154, in column (3), for the words and figures, “other than computer
monitors not exceeding 17 inches”, the words and figures, “other than computer monitors
not exceeding 20 inches”, shall be substituted;
(viii) S. No. 219 and entries thereof shall be omitted;
(ix) in S. No. 222, in column (3), for the words, “other than flints and wicks”, the
brackets and words, “[other than flints, wicks or Kitchen gas lighters]”, shall be
substituted;
(E) in Schedule-V-1.5%,-
In S.No. 2, in column (3), for the words, “other than Non-Industrial U
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e” means,-
(A) a brand registered as on the 15th May 2017 under the Trade Marks Act, 1999.
irrespective of whether or not the brand is subsequently deregistered;
Scanned by CamScanner
(B) a brand registered as on the 15th May2017 under the Copyright Act, 1957(14
of 1957;
(C) a brand registered as on the 15th May 2017 under any law for the time being in
force in any other country.”;
(H) after paragraph 2, the following Annexure shall be inserted, namely: –
“ANNEXURE
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bear a brand
name shall file an affidavit to that effect with the jurisdictional Commissioner of State
tax that he is voluntarily foregoing his actionable claim or enforceable right on such
brand nameas defined in Explanation (ii)(a); and
(b) the person undertaking packing of such goods in unit containers which bears a brand
name shall, on each such unit containers
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =