Exemption shall not be applicable where the aggregate value of such supplies of goods or service or both. - 08/2017-State Tax (Rate) - Manipur SGST

GOVERNMENT SECRETARIAT: FINANCE DEPARTMENT (EXPENDITURE SECTION) Notification No. 08/2017-State Tax (Rate) Imphal, the 28th June, 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 State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods or services or both received by a registered person from any supplier, who is not registered, from the whole of the state tax leviable thereon under sub-section (4) of section 9 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017) : Provided that the said exemption shall not be applicable where the aggregate value of such supplies of goods or service or both received by a registered person from any or all the suppliers, who is or are not registered, exceeds five thousand rupees in a day. 2. This notification shall come into force with effect from the 1st day of July, 2017, VIVEK KUMAR DEWANGAN, Commissioner (Finance), Government of Manipur.