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    <title>Seeks to amend notification No. 11/2017-ST(R) to reduce Manipur GST rate on specified supplies of Works Contract Services.</title>
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    <description>Revises the State Tax (Rate) Table by substituting item (vi) under serial number 3 to define works contract services eligible for a reduced Manipur GST rate when supplied to government entities. The substituted item covers construction-related activities on civil structures for non-commercial use, structures for educational, clinical or art and cultural purposes, and residential complexes for self-use or employee use, while other construction services are treated separately.</description>
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      <description>Revises the State Tax (Rate) Table by substituting item (vi) under serial number 3 to define works contract services eligible for a reduced Manipur GST rate when supplied to government entities. The substituted item covers construction-related activities on civil structures for non-commercial use, structures for educational, clinical or art and cultural purposes, and residential complexes for self-use or employee use, while other construction services are treated separately.</description>
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