GST rate amendment adds low-value footwear to a mid-rate schedule, deletes a lower-rate entry and applies from January. The State government, under the Manipur Goods and Services Tax Act, 2017, supersedes an earlier notification and amends the principal rate notification by omitting serial number 225 from Schedule I (2.5%) and inserting a new serial entry after serial number 171 in Schedule II (6%) to include footwear of sale value not exceeding a prescribed low-value per pair; the amendment is effective from the first day of January, 2022.
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GST rate amendment adds low-value footwear to a mid-rate schedule, deletes a lower-rate entry and applies from January.
The State government, under the Manipur Goods and Services Tax Act, 2017, supersedes an earlier notification and amends the principal rate notification by omitting serial number 225 from Schedule I (2.5%) and inserting a new serial entry after serial number 171 in Schedule II (6%) to include footwear of sale value not exceeding a prescribed low-value per pair; the amendment is effective from the first day of January, 2022.
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