Amendment in Notification No. 11/2017- State Tax (Rate), dated the 28th June, 2017 - 15/2021 - State Tax (Rate) - Manipur SGST

GOVERNMENT OF MANIPUR SECRETARIAT: FINANCE DEPARTMENT (EXPENDITURE SECTION) Notification No. 15/2021 - State Tax (Rate) Imphal, the 19th November, 2021 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, hereby makes the following amendments further to amend in the notification of the Government of Manipur, Secretariat: Finance Department (Expenditure Section), No. 11/2017- State Tax (Rate), dated the 28th June, 2017, published in the Manipur Gazette, Extraordinary, vide number 120, dated the 29th June, 2017, namely: - In the said notification, in the TABLE, - (i) 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; (ii) against serial number 26, in column (3), in the heading Description of Service , in item (i), in clause (b), after the words, numbers, figures and brackets Customs Tariff Act, 1975 (51 of 1975) the words except services by way of dyeing or printing of the said textile and textile products shall be inserted. 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. 11/2017- State Tax (Rate), dated the 28 th June, 2017, published in the Manipur Gazette, Extraordinary, vide number 120, dated the 29th June, 2017 and was last amended by notification No. 06/2021 - State Tax (Rate), dated the 1 st October, 2021 vide number 176, dated the 1 st October, 2021.