Seeks to amend notification No 2/2017- State Tax (Rate) dated 28.06.2017, which exempts certain goods from GST under section 11 of the Manipur GST Act, 2017
42/2017-State Tax (Rate) Dated:- 14-11-2017 Manipur SGST
GST – States
Manipur SGST
Manipur SGST
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Document 1
MANIPUR
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GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 436
Imphal, Friday, November 17, 2017
(Kartika 26, 1939)
GOVERNMENT OF MANIPUR
SECRETARIAT: FINANCE DEPARTMENT
(Expenditure Section)
Notification No. 42/2017-State Tax (Rate)
Imphal, the 14th November, 2017
No. 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 Government of Manipur, on
the recommendations of the Council, hereby makes the following further amendments in the
notification of the Government of Manipur, Secretariat: Finance Department (Expendit
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omitted;
shall
(iii) for S. Nos. 21 and 22 and the entries relating thereto, the following shall be
substituted
, namely: –
“21
0304,
All goods, fresh or chilled
0306,
0307,
0308
22
0303,
0304,
0305,
0306,
0307,
0308
All goods [other than fresh or chilled] and other than
those 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 claim or enforceable right
respect of such brand name has been uregone
voluntarily], subject to the
conditions as in the
ANNEXURE 1]”;
(1) S. NOS. 23, 24 and the entries thereof shall be omitted;
(v) after S. No. 30 and the entries relating thereto, the following serial number and the
entries
shall be inserted, namely: –
“30A
0504
All goods, fresh or chilled
30B
0504
All goods [other than fresh or chilled] other than those
put up in unit container and, –
(a) bea
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¢ââ¬Â the words “fresh or
chilled, dried “shall be substituted;
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(viii) after S. No. 46 and the entries relating thereto, the following serial numbers and
the entries shall be inserted, namely: –
“46A
46B
0714
08
Manioc, arrowroot, salep, Jerusalem artichokes, sweet
potatoes and similar roots and tubers with high starch or
inulin content, frozen, whether or not sliced or in the form
of pelletsother than those 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 claim or enforceable right in
respect of such brand name has been foregone
voluntarily], subject to the conditions as in the
ANNEXURE I]
Dried makhana, whether or not shelled or peeled [other
than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable
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y in column 3, the entry “Jaggery of all types including
Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar” shall be substituted;
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(xiv) in S. No. 103, for the entry in column (3), the entry “Salt (including table salt
and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or
containing added anti-caking or free flowing agents; sea water”, shall be substituted;
(xv) after S. No. 103 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: –
“103A
26
Uranium Ore Concentrate”;
(xvi) after S. No. 136 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: –
“136A
7113 Bangles of lac/ shellac”;
(2) in the Explanation, in clause (ii), for sub-clause (b), the following sub-clause shall be
substituted, namely: –
(b) The phrase “registered brand nameâ⬠means, –
(A) a brand registered as on or after the 15th May 2017 under the
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