Threshold increase for GST notification raises turnover limit under amended Manipur SGST notification affecting exemption eligibility. Amendment under sub section (1) of section 10 of the Manipur Goods and Services Tax Act, 2017 substitutes in Notification No. 5/10/2017 FD(TAX)(A) the words 'fifty lakh rupees' with the words 'seventy five lakh rupees,' thereby modifying the monetary threshold specified in that notification.