Seeks to amend notification No 5/2017- State Tax (Rate) dated 28.06.2017, so as to block refund of ITC on certain goods. - 44/2017-State Tax (Rate) - Manipur SGST

GOVERNMENT OF MANIPUR SECRETARIAT: FINANCE DEPARTMENT (Expenditure Section) Notification No. 44/2017-State Tax (Rate) Imphal, the 14th November, 2017 No. 5/19/2017-FD(TAX).- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 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. 5/2017- State Tax (Rate), dated the 28 th June, 2017, published in the Gazette of Manipur, Extraordinary, vide number 114, dated the 29 th June, 201 7, namely:- In the said notification, in the TABLE, for SI. No. 6A and the entries relating thereto, the following entries shall be substituted, namely: - 6A 5608 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials 6B 5801 Corduroy fabrics 6C 5806 Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled means of an adhesive (boIducs) . 2. This notification shall come into force with effect from the 15 th day of November, 2017. VIVEK KUMAR DEWANGAN, Principal Secretary (Finance), Government of Manipur. Note : - The principal notification No.5/2017- State Tax (Rate), dated the 28 th June, 2017, in the Gazette of Manipur, Extraordinary, vide number 114, dated the 29 th June, 2017 and last amended vide notification No. 26/2017-State Tax (Rate) dated 25 th September, 2017 published in the Gazette of Manipur, Extraordinary, vide number 395, dated the 7 th November, 2017 .