GST – States – 39/2017-State Tax (Rate) – Dated:- 18-10-2017 – GOVERNMENT OF MANIPUR SECRETARIAT: FINANCE DEPARTMENT (EXPENDITURE SECTION) Notification No. 39/2017-State Tax (Rate) Imphal, the 18th October, 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 Government of Manipur, on the recommendations Of the Council, hereby notifies the state tax rate of 2.5 per cent on intra- State supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2). subject to the condition
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a programme duly approved by the Central Government or the State Government concerned, within a period of five months from the date of supply of such goods or within such further period as the jurisdictional commissioner of the Central tax or commissioner of the State tax, or jurisdictional officer of the Union Territory Tax as the case may be, may allow in this regard. Explanation. – (1) In this notification, tariff item , sub-heading heading and Chapter shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes
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