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    <title>Exemption on intra-State supplies of goods from the whole of the state tax leviable u/s 9 of Manipur Goods and Services Tax Act, 2017</title>
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    <description>Intra-State supplies of specified goods are exempt from the whole of State tax under the Manipur Goods and Services Tax Act, 2017, subject to tariff classification and entry-specific conditions. The exemption covers extensive categories of agricultural produce, food items, seeds, medicines, health products, educational materials, traditional articles and specified cultural goods. Several entries apply only where goods are other than pre-packaged and labelled, while seed-related entries depend on seed quality or use for sowing. Conditional exemptions apply to certain lottery supplies, grant-funded supplies by Government entities, and Government public auctions of specified gift items. Customs Tariff interpretative principles govern classification.</description>
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