Seeks to supersede notification 15/2021- ST(R) dated 19.11.2021 and amend Notification No 11/2017- ST (Rate) dated 28.06.2017. - 22/2021- State Tax (Rate) - Manipur SGST

GOVERNMENT OF MANIPUR SECRETARIAT: FINANCE DEPARTMENT (EXPENDITURE SECTION) Notification No. 22/2021 - State Tax (Rate) Imphal, the 5 th January, 2022 No. TAX/4(53)/GST-NOTN/2016 :- In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub section (5) of section 15, sub-section (1) of section 16 and section 148 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, and in supersession of notification of the Government of Manipur, Secretariat: Finance Department (Expenditure Section), No. 15/2021- State Tax (Rate), dated the 19 November, 2021, published in the Manipur Gazette, Extraordinary, vide number 245, dated the 19 th November, 2021, hereby makes the following amendments in the notification of the Government of Manipur, Secretariat: Finance Department (Expenditure Section), No. 11/2017- State Tax (Rate), dated the 28 June, 2017, published in the Manipur Gazette, Extraordinary, vide number 120, dated the 29 th June, 2017, namely: - In the said notification, in the TABLE, against serial number 3,- 1) in column (3), in the heading Description of Service , in items (iii), (vi), (ix) and (x), for the words Union territory, a local authority, a Governmental Authority or a Government Entity the words Union territory or a local authority shall be substituted; 2) in column (3), in the heading Description of Service , in item (vii), for the words Union territory, local authority, a Governmental Authority or a Government Entity the words Union territory or a local authority shall be substituted; 3) in column (5), in the heading Condition , the entries against items (iii),(vi),(vii),(ix) and (x), shall be omitted. 2. This notification shall be deemed to have come into force with effect from 1 st day of January, 2022. (Dr. Rajesh Kumar) Chief Secretary (Finance) Government of Manipur