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of <h1>Manipur Amends GST Notification No. 12/2017: Redefines 'Governmental Authority' and Introduces New Tax Exemption Categories.</h1> The Government of Manipur has issued amendments to Notification No. 12/2017-State Tax (Rate) under the Manipur Goods and Services Tax Act, 2017. The amendments include changes to the definition of 'governmental authority' and the introduction of new categories for tax exemptions. These include services provided by government entities to various government bodies, goods transport services to unregistered persons, and services granting access to roads or bridges. Additionally, the notification revises the terms for long-term lease of industrial plots and defines 'government entity' for clarity in tax application.
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