Seeks to amend Notification No. 1/2017- Tax (Rate), dated the 28th June, 2017 - 11/2023-STATE TAX (RATE) - Manipur SGST

GOVERNMENT OF MANIPUR SECRETARIAT: FINANCE DEPARTMENT (EXPENDITURE SECTION) NOTIFICATION NO. 11/2023-STATE TAX (RATE) Imphal, the 30th September, 2023 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, hereby makes the following further amendments in the notification of the Government of Manipur, Secretariat: Finance Department (Expenditure Section), No. 1/2017- Tax (Rate), dated the 28 th June, 2017, published in the Manipur Gazette, Extraordinary, vide number 110, the 29th June, 2017, namely: - In the said notification, (i) in Schedule IV- (a) after S. No. 227 and the entries related thereto, the following S. No. and entries shall be inserted, namely:- (1) (2) (3) 227A Any Chapter Specified actionable claim; Explanation : specified actionable claim as defined in section 2(102A) of the CGST Act, 2017 means the actionable claim involved in or by way of (i) betting; (ii) casinos; (iii) gambling; (iv) horse racing; (v) lottery; or (vi) online money gaming; ; (b) S. No. 228 and 229 and the entries relating thereto shall be omitted. (ii) in the Explanation, after clause (iv), the following clause shall be inserted, namely: (v) The words and expressions used and not defined in this notification, but defined in the Central Goods and Service Tax Act, 2017 (12 of 2017), the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), shall have the same meanings as assigned to them in those Acts. 2. This notification shall come into force on the 1st day of October, 2023. DR. VINEET JOSHI, Chief Secretary (Finance), Government of Manipur.