Exempts intra-State supplies of goods or services or both received by a deductor under section 51.

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....SGST<br>Manipur SGST<br>GOVERNMENT OF MANIPUR SECRETARIAT: FINANCE DEPARTMENT (EXPENDITURE SECTION) Notification No. 09/2017-State Tax (Rate) Imphal, the 28th June, 2017 No.5/19/2017-FD....

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....r under section 51 of the said Act, from any suppliers who is not registered, from the whole of the state tax leviable thereon under sub-section (4) of section 9 of the said Act, subject to the condit....