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
\nSECRETARIAT: FINANCE SECTION
\n(EXPENDITURE SECTION)
\nNotification No. 24\/2017-State Tax (Rate)
\nImphal, the 25th September, 2017
\n5\/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:-
\nIn the said notification,-
\n(A) in Schedule 1 – 2.5%,-
\n(i) against serial numbers 11, <\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n erred by sub-section (1) of section 9 of the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n column (3), the brackets and words, “[other than aquatic feed = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n [other than brooms consisting of twigs or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n er S. No. 92 and the entries relating thereto, the following serial number and the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n f goods of ceramic = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d, namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n destals; high or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e” means,- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" 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 SGSTGST – StatesManipur SGSTManipur SGSTGOVERNMENT 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 … Continue reading “Seeks to amend notification no. 1\/2017- central tax (rate) dated 28.06.2017 to give effect to GST council decisions regarding gst rates.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-10258","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10258","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10258"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10258\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10258"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10258"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10258"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nManipur Goods and Services Tax Act, 2017 (3 of 2017), the State Government, on the
\nrecommendations of the Council, hereby makes the following amendments in the notification of
\nthe Government of Manipur, Secretariat: Finance Department (Expenditure Section), No. 1\/2017-
\nState Tax (Rate), dated the 28th June, 2017, published in the Manipur Gazette, Extraordinary,
\nvide number 110, dated the 29th June, 2017, namely:-
\nbatur
\n“salno ito bosc nosso
\nIn the said notification,-
\n(A) in Schedule I – 2.5%,-
\n(i) against serial numbers 11, 13, 25, 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 58 and
\n59, in column (3), for the words “put up in unit container and bearing a registered brand
\nname”, the words, brackets and letters “put up in unit container and,-
\n(a) bearing a registered brand name; or
\n(b) bearing a brand name on which an actionable claim or enforceable right in a
\ncourt of law is available [other than those where any actionable c<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nincluding shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay &
\nstraw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled
\ncake]”, shall be omitted;
\n(vii) in S. No. 107, in column (3), for the words, “other than aquatic feed including
\nshrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw,
\nsupplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake”, the
\nwords “other than cotton seed oil cake”, shall be substituted;
\n(viii) in S. No. 185, for the entry in column (3), the entry “Agarbatti, lobhan,
\ndhoopbatti,dhoop, sambhrani”, shall be substituted;
\n(ix) after S. No. 198 and the entries relating thereto, the following serial number and
\nentries shall be inserted, namely:-
\n“198A
\n4601,
\n4602
\nGrass, leaf or reed or fibre products, including mats,
\npouches, wallets”;
\n(x) in S. No. 200, in column (3), for the word “kit<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nother vegetable materials bound together, with or
\nwithout handles]”;
\n(xvi) after S. No. 263 and the entries relating thereto, the following serial number and the
\nentries shall be inserted, namely:-
\n“263A
\nAny
\nchapter
\nRosaries, prayer beads or Hawansamagri”;
\n(B) in Schedule II-6%,-
\n(i) S. No. 15, in column (3), the word “walnuts,”, shall be omitted;
\n(ii) in S. No. 17, in column (3), for the words and figure “dried fruits of Chapter 8”, the
\nwords, figure and brackets, “dried fruits of Chapter 8 [other than tamarind, dried]”, shall
\nbe substituted;
\nScanned by CamScanner
\n(iii) in S. No. 45, in column (3), for the words and brackets, “Texturised vegetable
\nproteins (soya bari) and Bari made of pulses including mungodi”, the words and brackets,
\n“Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and
\nbatters, including idli \/ dosa batter”, shall be substituted;
\n(iv) in S. No. 46, in column (3), for the wor<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nentries shall be inserted, namely:-
\n“92A
\n44, 68, Idols of wood, stone [including marble] and metals
\n83
\n[other than those made of precious metals]”;
\n(ix) after S. No. 99 and the entries relating thereto, the following serial number and the
\nentries shall be inserted, namely:-
\n“99A
\n4419
\nTableware and Kitchenware of wood”;
\n(x) in S. No. 128, in column (3), for the words “similar documents of title”, the words
\nand brackets, “similar documents of title [other than Duty Credit Scrips]”, shall be
\nsubstituted;
\nScanned by CamScanner
\n5
\n(xi) in S. No. 147, for the entry in column (3),the entry “Woven pile fabrics and chenille
\nfabrics except Corduroy fabrics, other than fabrics of heading 5802 or 5806”, shall be
\nsubstituted;
\n(xii) in S. No. 154, for the entry in column (3), the entry “Braids in the piece; ornamental
\ntrimmings in the piece, without embroidery, other than knitted or crocheted; tasse<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nTableware, kitchenware, other household articles and
\ntoilet articles, of porcelain or china
\nTableware, kitchenware, other household articles and
\ntoilet articles, other than of porcelain or china
\n177D
\n6913
\nStatues and other ornamental articles”;
\nScanned by CamScanner
\n(xvii) after S.No. 189 and the entries relating thereto, the following serial number and the
\nentries shall be inserted, namely:-
\n“189A
\n8306
\nBells, gongs and the like, non-electric, of base metal;
\nstatuettes and other ornaments, of base metal;
\nphotograph, picture or similar frames, of base metal;
\nmirrors of base metal; metal bidriware”;
\n(xviii) after S. No. 195 and the entries relating thereto, the following serial number and
\nthe entries shall be inserted, namely:-
\n“195A
\n8424
\nNozzles for drip irrigation equipment or nozzles for
\nsprinklers”;
\n(xix) after S. No. 224 and the entries relating thereto, the following serial number and the
\nentries shall be inserted, namely:-
\n“224A
\n9404
\nC<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n“123A
\n4016
\nRice rubber rolls for paddy de-husking machine”;
\n(iv) S. No. 140 and the entries thereof shall be omitted;
\n(v) in S. No. 157, in column (3), for the words “Braille paper”, the words “Braille paper,
\nkites, Paper mache articles” shall be substituted;
\n(vi) in S. No. 172, in column (3), for the words, “of felt”, the words and brackets, “of felt
\n[other than textile caps]”, shall be substituted;
\n(vii) S. Nos. 186 and 187 and the entries thereof shall be omitted;
\n(viii) S. No. 304 and entries thereof shall be omitted;
\n(ix) in S. No. 325, in column (3), for the words “other than fire extinguishers, whether or
\nnot charged”, the words, “other than fire extinguishers, whether or not charged and
\nNozzles for drip irrigation equipment or nozzles for sprinklers” shall be substituted;
\n(x) in S. No. 384, in column (3), for the words and figures, “Computer monitors not
\nexceeding 17 inches”, the words and figures, “Computer monitors not exceeding 20
\ninches”, shall b<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nlow reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing
\nsets,
\nashtrays, paper weights, artificial fruit and foliage; other ornamental goods essentially of
\nstone]”, shall be substituted;
\n(v) in S. No. 85, the words, ” ;ceramic pots, jars and similar articles of a kind used for the
\nconveyance or packing of goods”, shall be omitted;
\n(vi)S. No. 87 and the entries thereof shall be omitted;
\n(vii) in S.No. 154, in column (3), for the words and figures, “other than computer
\nmonitors not exceeding 17 inches”, the words and figures, “other than computer monitors
\nnot exceeding 20 inches”, shall be substituted;
\n(viii) S. No. 219 and entries thereof shall be omitted;
\n(ix) in S. No. 222, in column (3), for the words, “other than flints and wicks”, the
\nbrackets and words, “[other than flints, wicks or Kitchen gas lighters]”, shall be
\nsubstituted;
\n(E) in Schedule-V-1.5%,-
\nIn S.No. 2, in column (3), for the words, “other than Non-Industrial U<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(A) a brand registered as on the 15th May 2017 under the Trade Marks Act, 1999.
\nirrespective of whether or not the brand is subsequently deregistered;
\nScanned by CamScanner
\n(B) a brand registered as on the 15th May2017 under the Copyright Act, 1957(14
\nof 1957;
\n(C) a brand registered as on the 15th May 2017 under any law for the time being in
\nforce in any other country.”;
\n(H) after paragraph 2, the following Annexure shall be inserted, namely: –
\n“ANNEXURE
\nFor foregoing an actionable claim or enforceable right on a brand name,-
\n(a) the person undertaking packing of such goods in unit containers which bear a brand
\nname shall file an affidavit to that effect with the jurisdictional Commissioner of State
\ntax that he is voluntarily foregoing his actionable claim or enforceable right on such
\nbrand nameas defined in Explanation (ii)(a); and
\n(b) the person undertaking packing of such goods in unit containers which bears a brand
\nname shall, on each such unit containers<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n