Exemption shall not be applicable where the aggregate value of such supplies of goods or service or both.

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....anipur SGST<br>Manipur SGST<br>GOVERNMENT SECRETARIAT: FINANCE DEPARTMENT (EXPENDITURE SECTION) Notification No. 08/2017-State Tax (Rate) Imphal, the 28th June, 2017 No.5/19/2017-FD(TAX....

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....tered, from the whole of the state tax leviable thereon under sub-section (4) of section 9 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017): Provided that the said exemption shall not be....