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of <h1>Manipur Amends GST Notification: New Exemptions for Old Age Homes, Electricity, and More; Clarifies Educational Boards' Status.</h1> The Government of Manipur issued an amendment to Notification No. 12/2017-State Tax (Rate), effective from July 27, 2018, under the Manipur Goods and Services Tax Act, 2017. Key changes include the omission of certain entities from tax exemptions, the introduction of new exempted services such as those provided by old age homes, electricity distribution utilities, warehousing of minor forest produce, and services by the Coal Mines Provident Fund Organisation. Additional exemptions cover services by the National Pension System Trust, food safety services by FSSAI, artificial insemination of livestock, and services by non-profit entities. The notification clarifies the status of educational boards as educational institutions for examination services.
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