<h1>Manipur GST bill replaces an ordinance to implement consolidated GST slabs and a 40% ultra luxury rate.</h1> The Manipur Goods and Services Tax (Second Amendment) Bill, 2025 replaces the October 7, 2025 ordinance to give statutory effect to the 56th GST Council's rate changes implemented on September 22. The Bill amends State GST law to reflect consolidation of multiple slabs into 2 per cent, 5 per cent and 18 per cent rates and to provide for a 40 per cent rate on ultra-luxury items.