Manipur GST notification expands government entity definitions and adjusts service rates, input credit rules and leasing transitional treatment. The notification amends Notification No.11/2017 State Tax (Rate) to expand public recipient categories to include Central Government, State Government, Union territory, local authorities, Governmental Authorities and Government Entities and conditions supply to them on procurement in relation to works entrusted by those authorities; redefines composite works contracts and construction service entries with specified rates and provisos; revises tax treatment of passenger transport and vehicle renting where fuel is included by imposing input tax credit restrictions; provides transitional reduced rate treatment for leasing of motor vehicles purchased before 1 July 2017; inserts printing, job work, food product and clay brick related entries; and adds definitions of Governmental Authority and Government Entity based on 90% government participation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Manipur GST notification expands government entity definitions and adjusts service rates, input credit rules and leasing transitional treatment.
The notification amends Notification No.11/2017 State Tax (Rate) to expand public recipient categories to include Central Government, State Government, Union territory, local authorities, Governmental Authorities and Government Entities and conditions supply to them on procurement in relation to works entrusted by those authorities; redefines composite works contracts and construction service entries with specified rates and provisos; revises tax treatment of passenger transport and vehicle renting where fuel is included by imposing input tax credit restrictions; provides transitional reduced rate treatment for leasing of motor vehicles purchased before 1 July 2017; inserts printing, job work, food product and clay brick related entries; and adds definitions of Governmental Authority and Government Entity based on 90% government participation.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
