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of <h1>Manipur Amends GST Act to Clarify Service Supply Scope; Excludes Non-Transport Services from Notification 11/2017.</h1> The Government of Manipur issued Notification No. 30/2018-State Tax (Rate) on January 1, 2019, amending the Manipur Goods and Services Tax Act, 2017. This amendment clarifies the scope of Notification No. 11/2017-State Tax (Rate) by inserting an explanation regarding the supply of services. Specifically, it states that the provision does not apply to services other than the transport of goods within India. The existing explanation in the notification is renumbered as Explanation I, and the changes take effect from January 1, 2019.
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