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
=============
\nDocument 1
\nMANIPUR
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5 \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1
\nGAZETTE
\nEXTRAORDINARY
\nPUBLISHED BY AUTHORITY
\nNo. 436
\nImphal, Friday, November 17, 2017
\n(Kartika 26, 1939)
\nGOVERNMENT OF MANIPUR
\nSECRETARIAT: FINANCE DEPARTMENT
\n(Expenditure Section)
\nNotification No. 42\/2017-State Tax (Rate)
\nImphal, the 14th November, 2017
\nNo. 5\/19\/2017-FD(TAX).- In exercise of the powers conferred by sub-section (1) of section 11 of
\nthe Manipur Goods and Services Tax Act, 2017 (3 of 2017), the Government of Manipur, on
\nthe recommendations of the Council, hereby makes the following further amendments in the
\nnotification of the Government of Manipur, Secretariat: Finance Department (Expendit<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n omitted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u00a2\u00e2\u00e2\u0080\u009a\u00ac\u00c2\u009d the words “fresh or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n y in column 3, the entry “Jaggery of all types including = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" 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, 201742\/2017-State Tax (Rate) Dated:- 14-11-2017 Manipur SGSTGST – StatesManipur SGSTManipur SGST============= Document 1 MANIPUR \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5 \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 GAZETTE EXTRAORDINARY PUBLISHED BY AUTHORITY No. 436 Imphal, Friday, November 17, 2017 (Kartika 26, … Continue reading “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”<\/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-10267","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10267","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=10267"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10267\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10267"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10267"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10267"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nshall
\n(iii) for S. Nos. 21 and 22 and the entries relating thereto, the following shall be
\nsubstituted
\n, namely: –
\n“21
\n0304,
\nAll goods, fresh or chilled
\n0306,
\n0307,
\n0308
\n22
\n0303,
\n0304,
\n0305,
\n0306,
\n0307,
\n0308
\nAll goods [other than fresh or chilled] and other than
\nthose 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
\nenforceable right in a court of law is available [other than
\nthose where any actionable claim or enforceable right
\nrespect of such brand name has been uregone
\nvoluntarily], subject to the
\nconditions as in the
\nANNEXURE 1]”;
\n(1) S. NOS. 23, 24 and the entries thereof shall be omitted;
\n(v) after S. No. 30 and the entries relating thereto, the following serial number and the
\nentries
\nshall be inserted, namely: –
\n“30A
\n0504
\nAll goods, fresh or chilled
\n30B
\n0504
\nAll goods [other than fresh or chilled] other than those
\nput up in unit container and, –
\n(a) bea<\/p>\n
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\nchilled, dried “shall be substituted;
\nScanned by CamScanner
\n3
\n(viii) after S. No. 46 and the entries relating thereto, the following serial numbers and
\nthe entries shall be inserted, namely: –
\n“46A
\n46B
\n0714
\n08
\nManioc, arrowroot, salep, Jerusalem artichokes, sweet
\npotatoes and similar roots and tubers with high starch or
\ninulin content, frozen, whether or not sliced or in the form
\nof pelletsother than those 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
\nenforceable right in a court of law is available [other than
\nthose where any actionable claim or enforceable right in
\nrespect of such brand name has been foregone
\nvoluntarily], subject to the conditions as in the
\nANNEXURE I]
\nDried makhana, whether or not shelled or peeled [other
\nthan those put up in unit container and,-
\n(a) bearing a registered brand name; or
\n(b) bearing a brand name on which an actionable <\/p>\n
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\nCane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar” shall be substituted;
\nScanned by CamScanner
\n(xiv) in S. No. 103, for the entry in column (3), the entry “Salt (including table salt
\nand denatured salt) and pure sodium chloride, whether or not in aqueous solutions or
\ncontaining added anti-caking or free flowing agents; sea water”, shall be substituted;
\n(xv) after S. No. 103 and the entries relating thereto, the following serial number and
\nthe entries shall be inserted, namely: –
\n“103A
\n26
\nUranium Ore Concentrate”;
\n(xvi) after S. No. 136 and the entries relating thereto, the following serial number and
\nthe entries shall be inserted, namely: –
\n“136A
\n7113 Bangles of lac\/ shellac”;
\n(2) in the Explanation, in clause (ii), for sub-clause (b), the following sub-clause shall be
\nsubstituted, namely: –
\n(b) The phrase “registered brand name\u00e2\u00e2\u0082\u00ac\u009d means, –
\n(A) a brand registered as on or after the 15th May 2017 under the<\/p>\n
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