Seeks to amend notification No. 2/2017- State Tax (Rate) dated 28.06.2021 - 19/2021 - State Tax (Rate) - Manipur SGST

GOVERNMENT OF MANIPUR SECRETARIAT: FINANCE DEPARTMENT (EXPENDITURE SECTION) Notification No. 19/2021 - State Tax (Rate) Imphal, the 30 th December, 2021 No. TAX/4(53)/GST-NOTN/2016 :- In exercise of the powers conferred by sub-sections (1) of section 11 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. 2/2017- State Tax (Rate), dated the 28 th June, 2017, published in the Manipur Gazette, Extraordinary, vide number 111, dated the 29 th June, 2017, namely :- In the said notification, in the Schedule, - (i) against S. No. 22, for the entry in column (2), the entry 0303, 0304, 0305, 0306, 0307, 0308, 0309 shall be substituted; (ii) against S. No. 43B, in column (3), for the entry, the entry Vegetables provisionally preserved, but unsuitable in that state for immediate consumption shall be substituted; (iii) against S. No. 49, in column (3), for the entry, the entry Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, Pine nuts, fresh, whether or not shelled or peeled shall be substituted; (iv) after S. No. 97 and entries relating thereto, the following S. No. and entries shall be inserted, namely: - 97A 2009 89 90 Tender coconut water other than those put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE I] ; (v) S. No. 101 and the entries relating thereto shall be omitted; (vi) against S. No. 141, for the entry in column (2), the entry 8807 shall be substituted; 2. This notification shall come into force on the 1st day of January, 2022. (Dr. Rajesh Kumar) Chief Secretary (Finance) Government of Manipur