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Notifies the categories of supply of services on reverse charge basis. - 13/2017-State Tax (Rate) - Manipur SGSTExtract GOVERNMENT OF MANIPUR SECRETARIAT: FINANCE DEPARTMENT (EXPENDITURE SECTION) Notification No. 13/2017-State Tax (Rate) Imphal, the 28th June, 2017 No.5/19/2017-FD(TAX).- In exercise of the powers conferred by sub-section (3) 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 notifies that on categories of supply of services mentioned in column (2) of the Table below, supplied by a person as specified in column (3) of the said Table, the whole of state tax leviable under section 9 of the said Manipur Goods and Services Tax Act , shall be paid on reverse charge basis by the recipient of the such services as specified in column (4) of the said Table:-
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