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of <h1>Manipur GST Act Amended: Tax Rate Changes Effective January 1, 2018; Clause (i) and (iii) Updated Per Council Advice.</h1> The Government of Manipur has issued amendments to Notification No. 5/10/2017-FD(TAX)(A), dated June 29, 2017, under the Manipur Goods and Services Tax Act, 2017. The amendments, effective January 1, 2018, involve changes in the tax rates specified in the notification. Clause (i) now substitutes 'one per cent.' with 'half per cent.' and clause (iii) changes 'half per cent. of the turnover' to 'half per cent. of the turnover of taxable supplies of goods.' These adjustments were made based on the recommendations of the Council.
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