Special Economic Zone unit inclusion raises the turnover threshold for eligibility under the Manipur GST notification. The amendment expressly adds a Special Economic Zone unit to the class of entities covered in the first paragraph of the principal notification and substitutes the turnover eligibility threshold from one hundred crore rupees to five hundred crore rupees, effected under sub rule (4) of rule 48 of the Manipur Goods and Services Tax Rules, 2017.
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Provisions expressly mentioned in the judgment/order text.
Special Economic Zone unit inclusion raises the turnover threshold for eligibility under the Manipur GST notification.
The amendment expressly adds a Special Economic Zone unit to the class of entities covered in the first paragraph of the principal notification and substitutes the turnover eligibility threshold from one hundred crore rupees to five hundred crore rupees, effected under sub rule (4) of rule 48 of the Manipur Goods and Services Tax Rules, 2017.
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