New Delhi, Aug 7 (PTI) The Lok Sabha on Thursday passed The Manipur Goods and Services Tax (Amendment) Bill, 2025, to implement the decisions approved by the GST Council.

The bill seeks to replace the Manipur Goods and Services Tax (Amendment) Ordinance, 2025.

The Bill was passed by a voice vote amid din in the Lok Sabha.

Moving the bill for discussion and passing, Finance Minister Nirmala Sitharaman said the amendment is a constitutional necessity which has to be taken up now.

"If it doesn't pass now, the state will have difficulty in implementing the amendments which has long been approved by the Council. Their revenue will get affected because they won't have the authority to charge (tax) on certain items," Sitharaman said.

Among other amendments, the bill seeks to make changes to Section 9 of Manipur GST Act, 2017, allowing the state to "levy State tax on un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor for human consumption".

The GST council, chaired by the Union finance minister and comprising state ministers, had in its 52nd meeting in October 2023 recommended keeping Extra Neutral Alcohol (ENA) used for the manufacture of alcoholic liquor for human consumption outside GST. PTI JD MR MR

State GST levy on extra neutral alcohol enables tax on ENA used in alcoholic liquor manufacture. The Amendment Bill replaces the ordinance to implement GST Council decisions and to allow the State to levy state tax on un-denatured extra neutral alcohol or rectified spirit when used for the manufacture of alcoholic liquor for human consumption, thereby altering the tax treatment of ENA and protecting state revenue by granting explicit taxing authority.