Amendment in Notification No.11/2017-State Tax (Rate), Dated 28-6-2017 - 17/2018-STATE TAX (RATE) - Manipur SGST

GOVERNMENT OF MANIPUR SECRETARIAT: FINANCE DEPARTMENT (EXPENDITURE SECTION) NOTIFICATION NO.17/2018-STATE TAX (RATE) DATED 26-7-2018 NO.TAX/4(53)/GST-NOTN/2016 - In exercise of the powers conferred by sub-section (3) of section 11 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the State Government, on the recommendations of the Council, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and applicability of the notification of the Government of Manipur, Secretariat: Finance Department (Expenditure Section), No.11/2017- State Tax (Rate), dated the 28th June, 2017, published in the Gazette of Manipur, Extraordinary', vide number 120, dated the 29th June, 2017 hereby inserts following explanation in the said notification, in the Table, against serial number 3, in column (3), in item (vi), namely:- Explanation. - For the purposes of this item, the term business' shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities. . 2. This notification shall come into force with effect from 27th of July, 2018.