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Seeks to amend notification No. 11/2017-ST(R) to reduce Manipur GST rate on specified supplies of Works Contract Services. - 27/2017-State Tax (Rate) - Manipur SGSTExtract GOVERNMENT OF MANIPUR SECRETARIAT: FINANCE DEPARTMENT Notification No. 27/2017-State Tax (Rate) Imphal, the 21 st September, 2017 No. 5/19/2017-FD(TAX).- In exercise of the powers conferred by sub-section (1) of section 9 , sub-section (1) of section 11 , sub-section (5) of section 15 and Sub-section 16 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017) , the Government of Manipur, on the recommendations of the Council, and on being satisfied that it is in the public interest so to do, hereby makes the following amendments in the notification of the Government of Manipur, Secretariat: Finance Department (Expenditure Section) No-11/2017-State Tax (Rate), dated the 28 th June, 2017, published in the Gazette of Manipur, Extraordinary, vide number 120, dated the 29tth June, 2017, namely:- In the said notification, in the Table, against serial number 3, for item (vi) in column (3) and the entries relating thereto, in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) (vi) Services provided to the Central Government, State Government, Union Territory, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of- (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; (b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or (iii) an art or cultural establishment; or (c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Manipur Goods and Services Tax Act, 2017. 6 - (vii) Construction services Other than (i), (ii), (iii), (iv), (v) and (vi) above. 9 - ; VIVEK KUMAR DEWANGAN, Principal Secretary (Finance), Government of Manipur. Note :-The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 11/2017 - State Tax (Rate), dated the 2 June, 2017, vide number 120, dated the 29 June, 2017 and was last amended by notification No. 22/2017- State Tax (Rate) dated the 21st August, 2017 vide number 253, dated the 31 st August, 2017.
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