Seeks to amend notification No. 12/2017-ST(R).

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..... d by sub-section (1) of section 11 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017) , the Government of Manipur, on being satisfied that it is necessary in the public interest so to do, 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. 12/201 .....

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..... al authority or any person specified by Central Government, State Government, Union territory or local authority against consideration received from Central Government, State Government, Union territory or local authority, in the form of grants. Nil Nil ; (c) after serial number 21 and the entries relating thereto. the following serial number and entr .....

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..... y or under any law for the time being in force; or (e) any partnership firm whether registered or not under any law including association of persons; (f) any casual taxable person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act. N .....

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..... plots-for development of infrastructure for financial business, provided by the State Government Industrial Development Corporations or Undertakings or by any other entity having 50 per cent. or more ownership of Central Government, State Government, Union territory to the industrial units or the developers in any industrial or financial business area. ; (ii) in paragraph 2, for clause (zf), t .....

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..... ernment, State Government, Union Territory or a local authority. . VIVEK KUMAR DEWANGAN Principal Secretary (Finance), Government of Manipur. Note:- The principal notification was published in the Gazette of Manipur Extraordinary, vide notification No. 12/2017-State Tax (Rate), dated 28 th June, 2017, vide number 121, dated 29 th June, 2017 and was last amended by no .....

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