Seeks to amend notification No. 11/2017-ST(R) to reduce Manipur GST rate on specified supplies of Works Contract Services.
27/2017-State Tax (Rate) Dated:- 21-9-2017 Manipur SGST
GST – States
Manipur SGST
Manipur SGST
GOVERNMENT OF MANIPUR
SECRETARIAT: FINANCE DEPARTMENT
Notification No. 27/2017-State Tax (Rate)
Imphal, the 21st September, 2017
No. 5/19/2017-FD(TAX).- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and Sub-section 16 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the Government of Manipur, on the recommendations of the Council, and on being satisfied that it is in the public interest so to do, hereby makes the
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vation, or alteration of-
(a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession;
(b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or (iii) an art or cultural establishment; or
(c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Manipur Goods and Services Tax Act, 2017.
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(vii) Construction services Other than (i), (ii), (iii), (iv), (v) and (vi) above.
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VIVEK KUMAR DEWANGAN,
Principal Secretary (Finance),
Government of Manipur.
Note:-The principal notification was published in the Gaz
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