Seeks to supersede notification 14/2021- ST(R) dated 19.11.2021 and amend Notification No 1/2017- CT (Rate) dated 28.06.2017. - 21/2021 - State Tax (Rate) - Manipur SGST

GOVERNMENT OF MANIPUR SECRETARIAT: FINANCE DEPARTMENT (EXPENDITURE SECTION) Notification No. 21/2021 - 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) of section 9 and 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, and in supersession of notification of the Government of Manipur, Secretariat: Finance Department (Expenditure Section), No. 14/2021- State Tax (Rate), dated the 19 th November, 2021, published in the Manipur Gazette, Extraordinary, vide number 244, dated the 19 th November, 2021, 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 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%, serial number 225 and the entries relating thereto shall be omitted; b. in Schedule II 6%, after serial number 171 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - 171A1 64 Footwear of sale value not exceeding ₹ 1000 per pair. 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