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of <h1>Manipur GST Exempts State Tax on Specific Old, Used Vehicles; Conditions Apply for Input Tax Credit Use.</h1> The Government of Manipur, under the Manipur Goods and Services Tax Act, 2017, exempts state tax on intra-state supplies of specific old and used motor vehicles. These include petrol, LPG, or CNG-driven vehicles with an engine capacity of 1200 cc or more, diesel vehicles with 1500 cc or more, and SUVs with engine capacity exceeding 1500 cc. The tax rate is 9% for these categories, while other old vehicles are taxed at 6%. This exemption does not apply if input tax credit has been availed. The notification is effective from January 25, 2018.
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