TaxTMI 
TaxTMI 
Notifies the state tax, on the intra-State supply of services.
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.... सतà¥à¤¯à¤®à¥‡à¤µ जयते GAZETTE EXTRAORDINARY PUBLISHED BY AUTHORITY No. 120 Imphal, Thursday, June 29, 2017 (Asadha 8, 1939) GOVERNMENT OF MANIPUR SECRETARIAT: FINANCE DEPARTMENT (EXPENDITURE SECTION) NOTIFICATION NO. 11/2017-STATE TAX (RATE) Imphal, the 28th June, 2017 No. xxxxx FD(TAX).- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the State Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby notifies that the state tax, on the intra-State supply of services of description as specified in column (3) of the Table below, falling under Chapter, Section or Heading of scheme of classification of services as specified in column (2), shall be levied at the rate as specified in the corresponding entry in column (4), subject to the conditions as specified in the corresponding entry in column (5) of the said Table:- ....
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..... (ii) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of one thousand rupees and above but less than two thousand five hundred rupees per unit per day or equivalent. Explanation.- "declared tariff" includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. (iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having licence or permit or by whatever name called to serve alcoholic liquor for human consumption. 6 9 - 3 - (iv) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, be....
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....ed tariff includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. (ix) Accommodation, food and beverage services other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viii) above. (i) Transport of passengers, with or without accompanied belongings, by rail in first class or air conditioned coach. (ii) Transport of passengers, with or without accompanied belongings by- (a) air conditioned contract carriage other than motorcab; (b) air conditioned stage carriage; (c) radio taxi. Explanation.- (a) "contract carriage" has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (b) "stage carriage" has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (c) "radio taxi" means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled f....
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.... (iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- "goods transport agency" means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. 2.5 Explanation (iv)] Provided no. that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] (iv) Transport of goods in containers by rail by any person other than Indian Railways. (v) Goods transport services other than (i), (ii), (iii) and (iv) above. 6 9 10 (Rental Heading 9966 (i) Renting of motorcab where the cost of fuel is included in the consideration charged from Provided that services of the service recipient. credit of input tax charged on goods transport 11 vehicles) Heading 9967 (Supporting services in transport) (ii) Rental services of transport vehicles with or without operators, other than (i) above. (i) Services of goods transport age....
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....red by clause (f) paragraph 5 of Schedule II of the Manipur Goods and Services Act, 2017. Explanation.- (a) “operator" means a person, organisation or enterprise engaged in or offering to engage in aircraft operations; (b) "scheduled air transport service" means an air transport service undertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, Same rate of state tax as on supply of like goods involving transfer of title in goods Same rate of state tax as on supply of like goods involving transfer of title in goods 2.5 the service has not been taken [Please refer to Explanation (iv)] no. Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation (iv)] no. 16 Heading 9972 17 Heading 9973 (Leasing or rental services, with or without operator) -8- each flight being open to use by members of the public; (c) "s....
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....or frequent that they constitute a recognisably systematic series, not open to use by passengers. (vi) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv) and (v) above. Business and Production Services Same rate of state tax as applicable on supply of like goods involving transfer of title in goods 18 Section 8 19 Heading 9981 Research and development services. 20 Heading 9982 Legal and accounting services. 21 Heading 9983 (Other professional, technical and (i) Selling of space for advertisement in print media. (ii) Other professional, technical and business services other than (i) above. business services) 22 Heading 9984 Telecommunications, broadcasting and 9 9 2.5 9 0 23 Heading 9985 (Support services) information supply services. (i) Supply of tour operators services. Explanation.- "tour operator" means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sightseeing or other similar services....
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....ristics of the said fruits or vegetables. (iii) Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce. (ii) Support services to mining, electricity, gas and water distribution. Heading 9987 Maintenance, repair and installation (except Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) construction) services. (i) Services by way of job work in relation to- (a) Printing of newspapers; (b) Textile yarns (other than of man-made fibres) and textile fabrics; (c) Cut and polished diamonds; precious and semi-precious stones; or plain and studded jewellery of gold and other precious metals, falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); (d) Printing of books (including Braille books), journals and periodicals; (e) Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff A....
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.... of totalisator or a license to bookmaker in such club. 9 9 9 9 9 9 9 9 9 14 14 (v) Gambling. 14 (vi) Recreational, cultural and sporting services other than (i), (ii), (iii), (iv) and (v) above. 9 35 Heading 9997 Other services (washing, cleaning and dyeing 9 36 37 Heading 9998 Heading 9999 - 13 - services; beauty and physical well-being services; and other miscellaneous services including services nowhere else classified). Domestic services. Services provided by extraterritorial organisations and bodies. 9 9 2. In case of supply of service specified in column (3) of the entry at item (i) against serial no. 3 of the Table above, involving transfer of property in land or undivided share of land, as the case may be, the value of supply of service and goods portion in such supply shall be equivalent to the total amount charged for such supply less the value of land or undivided share of land, as the case may be, and the value of land or undivided share of land, as the case may be, in such supply shall be deemed to be one third of the total amount charged for suc....
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....al extension†means application of scientific research and knowledge to agricultural practices through farmer education or training. (vii) “agricultural produce†means any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market. (viii) “Agricultural Produce Marketing Committee or Board" means any committee or board constituted under a State law for the time being in force for the purpose of regulating the marketing of agricultural produce. 5. This notification shall come into force with effect from 1st day of July, 2017. VIVEK KUMAR DEWANGAN, Commissioner (Finance), Government of Manipur. - 15 - Annexure: Scheme of Classification of Services Chapter, Service Section, S.No. Code Heading or (Tariff) Group (1) (2) (3) (4) 1 Chapter 99 All Services ....
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....assified 10 11 995419 12 Group 99542 13 995421 14 995422 15 16 17 995425 18 995426 19 20 20 21 23 22 22 Group 99543 995431 24 14 995432 222 223 7 25 995433 995434 995435 995439 Group 99544 995441 995442 32 995443 33 995444 34 995449 35 Group 99545 995429 - 16 - Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the constructions covered above Site preparation services Demolition services Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling and boring and core extraction, digging of trenches Excavating and earthmoving services Water well drilling services and septic system installation services Other site preparation services nowhere else classified Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above Assembly and erection of prefabricated constructions Installation, assembly and erection services of prefabri....
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...., replacements, maintenance of the completion/finishing works covered above Distributive Trade Services ; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services Services in wholesale trade Services provided for a fee or commission or on contract basis on wholesale trade Services in retail trade Services provided for a fee or commission or on contract basis on retail trade Accommodation, food and beverage services Accommodation services Room or unit accommodation services provided by Hotels, Inn, Guest House, Club and the like Camp site services Recreational and vacation camp services Other accommodation services Room or unit accommodation services for students in student residences Room or unit accommodation services provided by Hostels, Camps, Paying Guest and the like Other room or unit accommodation services nowhere else classified Food, edible preparations, alcoholic and non-alcoholic beverages serving services Services provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food Se....
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....of passengers through rail network by railways, metro and the like Long-distance transport services of passengers through road by bus, car, non-scheduled long distance bus and coach services, stage carriage and the like Taxi services including radio taxi and other similar services Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships and the like Domestic/ international scheduled air transport services of passengers Domestic/ international non-scheduled air transport services of passengers Space transport services of passengers Other long-distance transportation services of passengers nowhere else classified Goods Transport Services Land transport services of Goods Road transport services of Goods including letters, parcels, live animals, household and office furniture, containers and the like by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles Railway transport services of Goods including letters, parcels, live animals, household and office furniture, intermodal containers, bulk cargo and the like Transport services of petrol....
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....es Towing services for commercial and private vehicles Other supporting services for road transport nowhere else classified Supporting services for water transport (coastal, transoceanic and inland waterways) Port and waterway operation services (excluding cargo handling) such as operation services of ports, docks, light houses, light ships and the like Pilotage and berthing services Vessel salvage and refloating services Other supporting services for water transport nowhere else classified Supporting services for air or space transport Airport operation services (excluding cargo handling) 145 146 147 996752 996753 148 996759 149 Group 99676 150 996761 151 996762 Air traffic control services 152 996763 Other supporting services for air transport 153 996764 Supporting services for space transport 154 Group 99679 Other supporting transport services 155 996791 Goods transport agency services for road transport 156 996792 157 996793 Goods transport agency services for other modes of transport Other goods transport services 158 996799 159 Headin....
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.... travel insurance services Other property insurance services Other non-life insurance services (excluding reinsurance services) Reinsurance services Accident and health reinsurance services 997144 Marine, aviation and other transport reinsurance services 997145 Freight reinsurance services 997146 200 997149 201 Group 99715 Other non-life reinsurance services Services auxiliary to financial services (other than to insurance and pensions) 202 203 997152 204 997153 205 997154 206 997155 207 997156 208 997157 209 997158 210 997159 211 Group 99716 997151 - 21 - Services related to investment banking such as mergers and acquisition services, corporate finance and venture capital services Brokerage and related securities and commodities services including commodity exchange services Portfolio management services except pension funds Trust and custody services Services related to the administration of financial markets Financial consultancy services Foreign exchange services Financial transactions processing and clearing house services Other services aux....
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.... 245 997324 246 997325 247 997326 248 997327 249 997329 250 Group 99733 251 997331 252 997332 253 997333 254 997334 255 997335 256 997336 257 997337 258 997338 997315 - 22 - Leasing or rental services concerning computers with or without operators Leasing or rental services concerning telecommunications equipment with or without operator Leasing or rental services concerning other machinery and equipments with or without operator Leasing or rental services concerning other goods Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (home entertainment equipment) Leasing or rental services concerning video tapes and disks (home entertainment equipment) Leasing or rental services concerning furniture and other household appliances Leasing or rental services concerning pleasure and leisure equipment Leasing or rental services concerning household linen Leasing or rental services concerning textiles, clothing and footwear Leasing or rental services conce....
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....4 277 998145 278 Heading 9982 279 Group 99821 280 998211 281 998212 282 283 998214 284 998215 285 998216 286 Group 99822 287 998221 288 998222 289 998223 Payroll services 290 998224 291 Group 99823 292 998231 293 998232 294 Group 99824 295 998240 296 Heading 9983 297 Group 99831 298 998311 299 998312 300 998313 301 998314 302 998315 303 998316 304 998319 998213 Research and development originals in computer related sciences Research and development originals in other fields nowhere else classified Legal and accounting services Legal services Legal advisory and representation services concerning criminal law Legal advisory and representation services concerning other fields of law Legal documentation and certification services concerning patents, copyrights and other intellectual property rights Legal documentation and certification services concerning other documents Arbitration and conciliation services Other legal services nowhere else classified Accounting, auditing and....
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....ts Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects Engineering services for other projects nowhere else classified Project management services for construction projects Scientific and other technical services Geological and geophysical consulting services Subsurface surveying services Surface surveying and map-making services Weather forecasting and meteorological services Technical testing and analysis services Certification of ships, aircraft, dams, and the like Certification and authentication of works of art 333 998349 Other technical and scientific services nowhere else classified 334 Group 99835 335 998351 336 998352 337 998359 338 Group 99836 339 340 341 998361 998362 998363 342 998364 343 998365 344 998366 345 Group 99837 346 998371 347 998372 348 Group 99838 349 998381 350 998382 Veterinary services Veterinary services for pet animals Veterinary services for livestock Other veterinary services nowhere else classified Advertising services a....
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....rvices including fax services, telex services nowhere else classified Internet telecommunications services Internet access services in wired and wireless mode Audio conferencing and video conferencing over the internet On-line text based information such as online books, newspapers, periodicals, directories and the like 381 998432 On-line audio content 382 998433 On-line video content 383 998434 Software downloads 384 998439 385 Group 99844 Other on-line contents nowhere else classified News agency services 386 998441 News agency services to newspapers and periodicals 387 998442 388 998443 389 Group 99845 390 998451 Library services 391 998452 392 998453 Services of independent journalists and press photographers News agency services to audiovisual media Library and archive services Operation services of public archives including digital archives Operation services of historical archives including digital archives 393 Group 99846 394 998461 395 998462 396 998463 Radio channel programmes 397 998464 398 998465 399 9984....
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....8553 Travel arrangement, tour operator and related services Reservation services for transportation Reservation services for convention centres, congress centres and exhibition halls 439 998554 440 998555 441 998556 442 998557 443 998559 444 Group 99859 445 998591 446 998592 447 998593 448 998594 449 998595 450 998596 451 998597 452 998598 453 998599 454 Heading 9986 455 Group 99861 456 998611 457 998612 Animal husbandry services 458 459 998614 460 998615 Support services to fishing 461 998619 462 Group 99862 463 998621 - 27- Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services Tour operator services Tourist guide services Tourism promotion and visitor information services Other travel arrangement and related services nowhere else classified Other support services Credit reporting and rating services Collection agency services Telephone-based support services Combined office administrative services Specialised ....
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....ir services of telecommunication equipments and apparatus Maintenance and repair services of commercial and industrial machinery Maintenance and repair services of elevators and escalators Maintenance and repair services of other machinery and equipments Repair services of other goods Repair services of footwear and leather goods Repair services of watches, clocks and jewellery Repair services of garments and household textiles Repair services of furniture Maintenance and repair services of musical instruments Repair services for photographic equipment and cameras Maintenance and repair services of other goods nowhere else classified Installation services (other than construction) Installation services of fabricated metal products, except machinery and equipment Installation services of industrial, manufacturing and service industry machinery and equipment Installation services of office and accounting machinery and computers Installation services of radio, television and communications equipment and apparatus Installation services of professional medical machinery and equipment, and precision and optical in....
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....ator manufacturing services Weapon and ammunition manufacturing services Other fabricated metal product manufacturing and metal treatment services Computer, electronic and optical product manufacturing services Electrical equipment manufacturing services General-purpose machinery manufacturing services nowhere else classified Special-purpose machinery manufacturing services Transport equipment manufacturing services Motor vehicle and trailer manufacturing services Other transport equipment manufacturing services Other manufacturing services Furniture manufacturing services 998892 Jewellery manufacturing services 540 998893 541 998894 Imitation jewellery manufacturing services Musical instrument manufacturing services 542 998895 Sports goods manufacturing services 543 998896 Game and toy manufacturing services 544 998897 545 998898 546 Heading 9989 547 Group 99891 548 998911 549 998912 550 Group 99892 551 998920 552 Group 99893 553 998931 Medical and dental instrument and supply manufacturing services Other manufacturing services nowhere ....
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.... Public administrative services related to law courts Administrative services related to the detention or rehabilitation of criminals Public administrative services related to other public order and safety affairs nowhere else classified Administrative services related to compulsory social security schemes Administrative services related to sickness, maternity or temporary disablement benefit schemes Administrative services related to government employee pension schemes; old-age disability or survivors' benefit schemes, other than for government employees Administrative services related to unemployment compensation benefit schemes Administrative services related to family and child allowance programmes 579 999133 580 999134 581 Heading 9992 582 Group 99921 583 999210 Pre-primary education services Education services Pre-primary education services 584 Group 99922 585 999220 586 Group 99923 - 31 - Primary education services Primary education services Secondary Education Services 587 999231 Secondary education services, general 588 999232 589 Group 999....
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....bled Vocational rehabilitation services Other social services without accommodation for the elderly and disabled nowhere else classified 624 Group 99935 625 999351 Other social services without accommodation Child day-care services 626 627 628 999352 999353 999359 629 Heading 9994 630 Group 99941 631 999411 632 999412 633 Group 99942 634 999421 635 999422 - 32- Guidance and counseling services nowhere else classified related to children Welfare services without accommodation Other social services without accommodation nowhere else classified Sewage and waste collection, treatment and disposal and other environmental protection services Sewerage, sewage treatment and septic tank cleaning services Sewerage and sewage treatment services Septic tank emptying and cleaning services Waste collection services Collection services of hazardous waste Collection services of non-hazardous recyclable materials 636 999423 General waste collection services, residential 637 999424 638 Group 99943 General waste collection services, other nowhere else clas....
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....oup 99965 688 999651 689 999652 690 999659 691 Group 99966 692 999661 - 33 - Sound recording services Motion picture, videotape, television and radio programme production services Audiovisual post-production services Motion picture, videotape and television programme distribution services Motion picture projection services Performing arts and other live entertainment event presentation and promotion services Performing arts event promotion and organisation services Performing arts event production and presentation services Performing arts facility operation services Other performing arts and live entertainment services nowhere else classified Services of performing and other artists Services of performing artists including actors, readers, musicians, singers, dancers, television personalities, independent models and the like Services of authors, composers, sculptors and other artists, except performing artists Original works of authors, composers and other artists except performing artists, painters and sculptors Museum and preservation services Museum and preservation services ....