Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to GST council decisions regarding gst exemptions
25/2017-State Tax (Rate) Dated:- 25-9-2017 Manipur SGST
GST – States
Manipur SGST
Manipur SGST
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Document 1
MANIPUR M GAZETTE
सतà¥à¤¯à¤®à¥‡à¤µ जयते
EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 397
Imphal, Tuesday, November 7, 2017
GOVERNMENT OF MANIPUR
thing
(Kartika 16, 1939)
SECRETARIAT: FINANCE SECTION
(EXPENDITURE SECTION)
Notification No. 25/2017-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 11 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.2/2017-
Sta
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fter S. No. 102 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:-
in “102A
dous no
2306
Cotton seed oil cake”;
(iv) after S. No. 130 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:-
“130A
50 to Khadi fabric, sold through Khadi and Village
Industries Commission(KVIC) and KVIC certified
institutions/outlets”;
55
30
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(v) after S. No. 135 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:-
“135A 69
Idols made of clay”;
(vi) in S. No. 138, for the entry in column (3), the entry “Charkha for hand spinning of
yarns, including amber charkha”, shall be substituted;
(vii) in S. No. 143, for the entry in column (3), the entry “Indigenous handmade musical
instruments as listed in ANNEXURE II”, shall be substituted;
(viii) in S. No. 144, for the entry in column (3),the entry “Muddhas made
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stered as on the 15th May2017 under any law for the time being in
force in any other country.”;
(C) after paragraph 2, the following Annexures shall be inserted, namely: –
“ANNEXURE I
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bears 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 name as defined in Explanation (ii)(a); and
(b) the person undertaking packing of such goods in unit containers which bear a brand
name shall, on each such unit containers, clearly print in indelible ink, both in English
and the local language, that in respect of the brand name as defined in Explanation
(ii)(a)printed on the unit containers he has foregone his actionable claim or enforceable
right voluntarily.
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ANNEXURE II
List
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a
48.
Pungi or Been
49.
Indian Harmonium: Double reed
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50.
Kuzhal
51.
Nadaswaram
52.
Shehnai
53.
Sundari
54.
Tangmuri
55.
Alghoza double flute
56.
Bansuri
57.
Venu (Carnatic flute) Pullanguzhal
58.
Mashak
59.
Titti
60.
Srutiupanga
61.
Gogona
62.
Morsing
63.
Shruti box
64.
Harmonium (hand-pumped)
65.
Ekkalam
66.
Karnal
67.
Ramsinga
68.
Kahal
69.
Nagphani
70.
Turi
71.
Dhad
72.
Damru
73.
Dimadi
74.
Dhol
75.
Dholak
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76.
Dholki
77.
Duggi
78.
Ghatsinghari or gadasingari
79.
Ghumot
80.
Gummeta
81.
Kanjira
82.
Khol
83.
Kinpar and Dhopar (tribal drums)
84.
Maddale
85.
Maram
86.
Mizhavu
87. Mridangam
88.
Pakhavaj
89.
90.
91.
92.
93.
94.
95.
Pakhavajjori Sikh instrument similar to tabla
Panchamukhavadyam
Pung
Shuddhamadalam or Maddalam
Tabala/tabl/chameli – goblet drum
Tabla
Tablatarang – set of tablas
96.
Tamte
97.
ThanthiPanai
98.
Thimila
99.
T
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