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Seeks to supersede notification 15/2021- ST(R) dated 19.11.2021 and amend Notification No 11/2017- ST (Rate) dated 28.06.2017. - 22/2021- State Tax (Rate) - Manipur SGST
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Service description amendment narrows beneficiary references and removes associated conditions under state GST notification. The notification amends the TABLE against serial number 3 of the State Tax (Rate) schedule by substituting references to 'Governmental Authority' and 'Government Entity' with 'Union territory or a local authority' in specified description items and by omitting the corresponding entries in the Condition column for those items; the amendment supersedes an earlier notification and is declared effective from the stated commencement of the tax period.
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Service description amendment narrows beneficiary references and removes associated conditions under state GST notification.
The notification amends the TABLE against serial number 3 of the State Tax (Rate) schedule by substituting references to "Governmental Authority" and "Government Entity" with "Union territory or a local authority" in specified description items and by omitting the corresponding entries in the Condition column for those items; the amendment supersedes an earlier notification and is declared effective from the stated commencement of the tax period.
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