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Amendment in Notification No. 12/2017-State Tax (Rate), dated the 28th June, 2017

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..... ur, Secretariat: Finance Department (Expenditure Section), No. 12/2017-State Tax (Rate), dated the 28th June, 2017, published in the Gazette of Manipur, Extraordinary, vide number 121, dated the 29th June, namely:- In the said notification,- (i) in the Table,- (a) against serial number 4, in the entry in column (3), the words Central Government, State Government, Union territory, local authority or shall be omitted; (b) against serial number 5, in the entry in column (3), the words Central Government, State Government, Union territory, local authority or shall be omitted; (c) after serial number 9C and the entries relating thereto, the following serial number and entries shall be inserted, namely: - .....

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..... B, in the entry in column (5), for the figures 2018 , the words 2019 shall be substituted; (h) after serial number 24 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) 24A . Heading 9967 or Heading 9985 Services by way of warehousing of minor forest produce. Nil Nil : (i) after serial number 31 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) .....

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..... 4) (5) 47A Heading 9983 or Heading 9991 Services by way of licensing, registration and analysis or testing of food samples supplied by the food Safety and Standards Authority of India (FSSAI) to Food Business Operators Nil Nil : (m) after serial number 55 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) 55A Heading 9986 Services by way of artificial insemination of livestock (other than horses) Nil .....

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..... e exemption shall be restricted to such amount as is equal to the amount of goods and services tax paid by the mining lease holders and the ERCC shall pay the difference between goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and goods and services tax paid by the mining lease j holders on royalty.''; (o) after serial number 77 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) 77A Heading 9995 Services provided by an unincorporate .....

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