Seeks to supersede notification No. 5/10/2017-FD(TAX)(A), dated the 29th June, 2017 in order to extend the limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the Manipur Goods and Services Tax Act, 2017 to ₹ 1.5 crores. - 5/2019-STATE TAX - Manipur SGST

GOVERNMENT OF MANIPUR SECRETARIAT : FINANCE DEPARTMENT (EXPENDITURE SECTION) NOTIFICATION NO. 5/2019-STATE TAX Imphal, the 7th March, 2019 No. TAX/4(53)/GST-NOTN/2016: In exercise of the powers conferred under the proviso to sub-section (1 ) of section 10 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017) (hereinafter referred to as the said Act), and in supersession of the notification no 5/10/2017-FD(TAX)(A), dated the 29th June, 2017, published in the Manipur Gazette, Extraordinary, vide number 127, dated the 29th June, 2017, except as things done or omitted to be done before such supersession, the State Government, on the recommendations of the council, hereby specifies that an eligible registered person, whose aggregate turnover in the preceding financial year did not exceed seventy-five lakh rupees, may opt to pay, in lieu of the tax payable by him under sub-section (1) of section 9 of the said Act, an amount of tax as prescribed under rule 7 of the Manipur Goods and Services Tax Rules, 2017:- Provided that the registered person shall not be eligible to opt for composition levy under sub-section (1) of section 10 of the said Act if such person is a manufacturer of the goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table, namely:- TABLE Sl. No. Tariff item sub-heading, heading or Chapter Description (1) (2) (3) 1 2105 00 00 Ice cream and other edible ice whether or not containin cocoa. 2 2106 90 20 Pan masala. 3 24 All goods, i. e. Tobacco and manufactured tobacco substitutes. Explanation.- (i) In dlis Table, tariff item , sub-heading , heading and chapter shall mean respectively a tariff item, sub-heading, heading and chapters as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (ii) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall; so far as may be, apply to the interpretation of this notification. 2. This notification shall come into force on the 1 st day of April, 2019. RAKESH RANJAN Principle Secretary (Finance), Government of India