Amendment in Notification No. 1/2017- State Tax (Rate), dated the 28th June, 2017 - 12/2019- State Tax (Rate) - Manipur SGST

GOVERNMENT OF MANIPUR SECRETARIAT: FINANCE DEPARTMENT (EXPENDITURE SECTION) Notification No. 12/2019- State Tax (Rate) Imphal, the 31st July, 2019 No. TAX/4(53)/GST-NOTN/2016 - In exercise of the powers conferred by sub-section (1) of section 9 sub-section (5) of section 15 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Manipur, Secretariat: Finance Department (Expenditure Section), No. 1/2017- State Tax (Rate), dated the 28 th June, 2017, published in the Manipur Gazette, Extraordinary, vide number 110, dated the 29 th June, 2017, namely:- In the said notification, - (a) in Schedule I - 2.5%, - (i) after serial number 234A and the entries relating thereto, the following serial number and entries shall be inserted, namely: - 234B 8504 Charger or charging station for Electrically operated vehicles ; (ii) after serial number 242 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - 242A 87 Electrically operated vehicles, including two and three wheeled electric vehicles. Explanation : For the purposes of this entry, Electrically operated vehicles means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles. ; (b) in Schedule II - 6%, serial number 206 and the entries relating thereto shall be omitted; (c) in Schedule III - 9%, against serial number 375, in the entry in column (3), after the words inductors , the words , other than charger or charging station for Electrically operated vehicles shall be inserted. 2. This notification shall come into force on the 1st August, 2019. Rakesh Ranjan Principal Secretary (Finance) Government of Manipur Note: - The principal notification No. 1/2017- State Tax (Rate), dated the 28th June, 2017, published in the Manipur Gazette, Extraordinary, vide number 110 , dated the 29th June, 2017, and was last amended by notification No. 24/2018-State Tax (Rate), dated the 29th March, 2019 vide number 531, dated the 31th December, 2018 vide no. 377, dated 3 rd January 2019