Amendment in Notification No. 17/2017- State Tax (Rate), dated the 28th June, 2017 - 17/2021 - State Tax (Rate) - Manipur SGST

GOVERNMENT OF MANIPUR SECRETARIAT: FINANCE DEPARTMENT (EXPENDITURE SECTION) Notification No. 17/2021 - State Tax (Rate) Imphal, the 19 th November, 2021 No. TAX/4(53)/GST-NOTN/2016 - In exercise of the powers conferred by sub-section (5) of section 9 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 amendments further to amend the notification of the Government of Manipur, Secretariat: Finance Department (Expenditure Section), No. 17/2017- State Tax (Rate), dated the 28 th June, 2017, published in the Manipur Gazette, Extraordinary, vide number 126, dated the 29 th June, 2017, namely:- 1. In the notification,- (i) in clause (i), for the words and motor cycle; , the words , motor cycle, omnibus or any other motor vehicle; shall be substituted; (ii) after clause (iii), the following clause shall be inserted, namely:- (iv) supply of restaurant service other than the services supplied by restaurant, eating joints etc. located at specified premises. 2. In the said notification, in Explanation, - (i) in item (b), for the words, brackets, numbers and figures and motor cycle shall have the same meanings as assigned to them respectively in clauses (22), (25) and (26) of section 2 of the Motor Vehicle Act, 1988 (59 of 1988). , the words, brackets, numbers and figures , , motor cycle, motor vehicle and omnibus shall have the same meanings as assigned to them respectively in clauses (22), (25), (27), (28) and (29) of section 2 of the Motor Vehicle Act, 1988 (59 of 1988). shall be substituted; (ii) after item (b), the following shall be inserted namely, - (c) specified premises means premises providing hotel accommodation service having declared tariff of any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent. 2. This notification shall come into force with effect from the 1st day of January, 2022. (Dr. Rajesh Kumar) Chief Secretary (Finance) Government of Manipur Note: - The principal notification No. 12/2017- State Tax (Rate), dated the 28th June, 2017, published in the Manipur Gazette, Extraordinary, vide number 121, dated the 29th June, 2017 and was last amended by notification No. 23/2017 - State Tax (Rate), dated the 22nd August, 2017 vide number 251, dated the 31st August, 2017.