Seeks to amend notification No 4/2017- State Tax (Rate) dated 28.06.2017, so as to include cotton under reverse charge under section 9(3) of the Manipur GST Act, 2017. - 43/2017-State Tax (Rate) - Manipur SGST

GOVERNMENT OF MANIPUR SECRETARIAT: FINANCE DEPARTMENT (Expenditure Section) Notification No. 43/2017-State Tax (Rate) Imphal, the 14th November, 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 Government of Manipur, 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. 4/2017-State Tax (Rate), dated the 28th June, 2017, published in the Gazette of Manipur, Extraordinary, vide number 113, dated the 29th June, 2017 , namely:- In the said notification, in the TABLE, - (i) after Sl. No. 4 and the entries relating theret6, the following serial number and the entries shall be inserted, namely: - 4A 5201 Raw cotton Agriculturist Any registered person . 2. This notification shall come into force with effect from the 15th day of November, 2017. VIVEK KUMAR DEWANGAN, Principal Secretary (Finance), Government of Manipur. Note: - The principal notification No.4/2017- State Tax (Rate), dated the 28th June, 2017, published in the Gazette of Manipur, Extraordinary, vide number 113, dated the 29th June, 2017 and last amended by Notification No. 36/2017- State Tax (Rate) dated 13th October, 2017.