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        Case ID :
        GST - States

        Seeks to exempt payment of tax under section 9(4) of the Manipur GST Act, 2017 till 31.03.2017 - 38/2017-State Tax (Rate) - Manipur SGST

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        Exemption from tax under section 9(4) extended for registered persons until the specified deadline by notification. The Government, invoking its statutory power to amend rate notifications and acting on Council recommendations in the public interest, omits the proviso in Paragraph 1 of the earlier rate notification and extends the tax exemption as amended to apply to all registered persons until the stated terminal date.
                          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.

                                Exemption from tax under section 9(4) extended for registered persons until the specified deadline by notification.

                                The Government, invoking its statutory power to amend rate notifications and acting on Council recommendations in the public interest, omits the proviso in Paragraph 1 of the earlier rate notification and extends the tax exemption as amended to apply to all registered persons until the stated terminal date.


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