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of <h1>Manipur GST Act 2017: State Tax on Goods/Services, Excludes Alcohol; Reverse Charge for Some Supplies, E-commerce Tax Rules</h1> The Manipur Goods and Services Tax Act, 2017 mandates a state tax on all intra-State supplies of goods and services, excluding alcoholic liquor for human consumption. The tax rate, not exceeding 20%, is determined by the government based on Council recommendations. Tax on petroleum products will be effective from a date specified by the government. Certain supplies may require tax payment on a reverse charge basis by the recipient. For unregistered suppliers, the registered recipient must pay the tax. Electronic commerce operators are liable for tax on services supplied through their platforms, with provisions for appointing representatives if they lack physical presence.
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