TaxTMI 
TaxTMI 
Exempts the intra-State supply of services state tax leviable thereon under sub-section (1) of section 9.
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....MANIPUR GAZETTE सतà¥à¤¯à¤®à¥‡à¤µ जयते EXTRAORDINARY PUBLISHED BY AUTHORITY No. 121 Imphal, Thursday, June 29, 2017 (Asadha 8, 1939) GOVERNMENT OF MANIPUR SECRETARIAT: FINANCE DEPARTMENT (EXPENDITURE SECTION) Notification No. 12/2017-State Tax (Rate) Imphal, the 28th June, 2017 No. 5/19/2017-FD(TAX).- In exercise of the powers conferred by sub-section (1) of section 11 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-State supply of services of description as specified in column (3) of the Table below from so much of the state tax leviable thereon under sub-section (1) of section 9 of the said Act, as is in excess of the said tax calculated at the rate as specified in the corresponding entry in column (4) of the said Table, unless specified otherwise, subject to the relevant conditions as specified in the corresponding entry in column (5) of the said Table, namely:- Table Sl. No. Chapter, Secti....
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....the preceding financial year. Explanation. For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to- (a) services,- (i) by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services Nil Nil 8 3 Chapter 99 Chapter 99 provided to a person other than the Central Government, Government, Union territory; State (ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) of transport of goods or passengers; and (b) services by way of renting of immovable property. Services provided by the Central Government, State Government, Union territory or local authority to another Central Government, State Government, Union territory or local authority: Provided that nothing contained in this entry shall apply to services- (i) by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory; (ii) i....
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....ntity registered as a charitable or religious trust under section 12AA of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act) or a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause 5 14 15 Heading 9963 Heading 9964 16 Heading 9964 (23BBA) of section 10 of the said Income-tax Act: Provided that nothing contained in entry (b) of this exemption shall apply to,- (i) renting of rooms where charges are one thousand rupees or more per day; (ii) renting of premises, community halls, kalyanmandapam or open area, and the like where charges are ten thousand rupees or more per day; (iii) renting of shops or other spaces for business or commerce where charges are ten thousand rupees or more per month. Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having declared tariff of a unit of accommodation below one thousand rupees per day or equivalent. Nil Transport of passengers, with or without Nil a....
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.... (f) milk, salt and food grain including flours, pulses and rice; and (g) organic manure. 21 Heading 9965 Services provided by a goods transport Nil Nil 22 or Heading 9967 Heading 9966 or Heading 9973 7 agency, by way of transport in a goods carriage of - (a) agricultural produce; (b) goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees; (c) goods, where consideration charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred and fifty; (d) milk, salt and food grain including flour, pulses and rice; (e) organic manure; (f) newspaper or magazines registered with the Registrar of Newspapers; (g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or (h) defence or military equipments. Services by way of giving on hire – (a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or Nil Nil (b) to a goods tran....
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....es and Exchange Board of India Act, 1992 (15 of 1992) by way of protecting the interests of investors in securities and to promote the development of, and to regulate, the securities market. Services by an acquiring bank, to any Nil person in relation to settlement of an amount upto two thousand rupees in a Nil Nil Nil Nil Nil Nil 35 Heading 9971 or Heading 9991 9 single transaction transacted through credit card, debit card, charge card or other payment card service. Explanation. For the purposes of this entry, “acquiring bank†means any banking company, financial institution including non-banking financial company or any other person, who makes the payment to any person who accepts such card. Services of general insurance business provided under following schemes - (a) Hut Insurance Scheme; (b) Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known as Integrated Rural Development Programme); (c) Scheme for Insurance of Tribals; (d) Janata Personal Accident Policy and Gramin Accident Policy; (e) Group Personal Accident Policy for ....
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....ed to the Central Government, State Government, Union Nil Nil Heading 9991 41 Heading 9972 42 43 44 Heading 9973 or Heading 9991 Heading 9973 Heading 9981 11 territory under any insurance scheme for which total premium is paid by the Central Government, State Government, Union territory. One time upfront amount (called as premium, salami, cost, price, development charges or by any other name) leviable in respect of the service, by way of granting long term (thirty years, or more) lease of industrial plots, provided by the State Government Industrial Development Corporations or Undertakings to industrial units. Services provided by the Central Government, State Government, Union territory or local authority by way of allowing a business entity to operate as a telecom service provider or use radio frequency spectrum during the period prior to the 1st April, 2016, on payment of licence fee or spectrum user charges, as the case may be. Services of leasing of assets (rolling stock assets including wagons, coaches, locos) by the Indian Railways Finance Corporation to....
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....ence and Technology Entrepreneurship Development Board of the Department of Science and Nil Nil 49 Heading 9984 50° Heading 9984 13 Technology, Government of India or bio- recognised by the incubators Biotechnology Industry Research Assistance Council, under the Department of Biotechnology, Government of India. Services by way of collecting or Nil providing news by an independent journalist, Press Trust of India or United News of India. Services of public libraries by way of lending of books, publications or any other knowledge-enhancing content or material. Nil Nil Nil 51 Heading 9984 Services provided by the Goods and Services Tax Network to the Central Government or State Governments or Union territories for implementation of Goods and Services Tax. Nil Nil 52 13 Heading 9985 Services by an organiser to any person in Nil respect of a business exhibition held outside India. Nil 53 Heading 9985 Services by way of sponsorship of Nil sporting events organised - Nil 54 Heading 9986 (a) by a national sports federation, or its affil....
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....ts and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables. Nil Nil Section 9 15 Heading 9988 58 or Heading 9992 59 Heading 9999 60 60 Heading 9991 Services provided by the National Centre for Cold Chain Development under the Ministry of Agriculture, Cooperation and Farmer's Welfare by way of cold chain knowledge dissemination. Services by a foreign diplomatic mission located in India. Nil Nil Nil Nil Services by a specified organisation in respect of a religious pilgrimage facilitated by the Ministry of External Affairs, the Government of India, under bilateral arrangement. Nil Nil 61 Heading 9991 Services provided by the Central Nil Government, State Government, Union Nil territory or local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate. 62 Heading 9991 or Heading 9997 Services provided by the Central Nil Government, State Government, Union territory or local authority by way of tolerating non-performance of a contract for whi....
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....Institutes of Management, as per the guidelines of the Central Government, to their students, by way of the following educational programmes, except Executive Development Programme: - Nil 67 Nil Nil 17 Nil Nil Nil 99 68 62 Heading 9992 or Heading 9996 69 Heading 9992 or Heading 9983 or Heading 9991 (a) two year full time Post Graduate Programmes in Management for the Post Graduate Diploma in Management, to which admissions are made on the basis of Common Admission Test (CAT) conducted by the Indian Institute of Management; (b) fellow programme in Management; (c) five year integrated programme in Management. Services provided to a recognised sports Nil body by- (a) an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organised by a recognized sports body; (b) another recognised sports body. Any services provided by, _ the (a) the National Skill Development Corporation set up by Government of India; (b) a Sector Skill Council approved by the National Skill Development Corporation;....
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.... of bathroom, washrooms, lavatories, urinal or toilets. Nil Nil Nil Nil 77 Heading 9995 19 Service by an unincorporated body or a non-profit entity registered under any law for the time being in force, to its own members by way of reimbursement of charges or share of contribution- (a) as a trade union; (b) for the provision of carrying out any activity which is exempt from the levy of Goods and service Tax; or (c) up to an amount of five thousand rupees per month per member for sourcing of goods or services from a third person for the common use of its members in a housing society or a residential complex. Nil Nil 78 Heading 9996 Services by an artist by way of a performance in folk or classical art forms Nil Nil of- (a) music, or (b) dance, or (c) theatre, if the consideration charged for such performance is not more than one lakh and fifty thousand rupees: Provided that the exemption shall not apply to service provided by such artist as a brand ambassador. 79 Heading 9996 Services by way of admission to a Nil Nil museum, national park, ....
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....of 1994.); (h) "approved vocational education course" means, - (i) a course run by an industrial training institute or an industrial training centre affiliated to the National Council for Vocational Training or State Council for Vocational Training offering courses in designated trades notified under the Apprentices Act, 1961 (52 of 1961); or (ii) a Modular Employable Skill Course, approved by the National Council of Vocational Training, run by a person registered with the Directorate General of Training, Ministry of Skill Development and Entrepreneurship; 21 (i) “arbitral tribunal" has the same meaning as assigned to it in clause (d) of section 2 of the Arbitration and Conciliation Act, 1996 (26 of 1996); (j) “authorised dealer of foreign exchange" shall have the same meaning assigned to "Authorised person" in clause (c) of section 2 of the Foreign Exchange Management Act, 1999 (42 of 1999); (k) “authorised medical practitioner†means a medical practitioner registered with any of the councils of the recognised system of medicines established or recognised by law in India and includes a medical professional having....
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.... India, or a place established as an independent entity or a part of an establishment to carry out diagnostic or investigative services of diseases; (t) "contract carriage" has the same meaning as assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (u)"courier agency" means any person engaged in the door-to-door transportation of time-sensitive documents, goods or articles utilising the services of a person, either directly or indirectly, to carry or accompany such documents, goods or articles; (v) "Customs station" shall have the same meaning as assigned to it in clause (13) of section 2 of the Customs Act, 1962 (52 of 1962); (w) “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; (x) "distributor or selling agent†means an individual or a firm or a body corporate or other legal entity under law so appointed by the Organising State through an agreement to market and sell lotteri....
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....lant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma; (zh) “incubatee" means an entrepreneur located within the premises of a Technology Business Incubator or Science and Technology Entrepreneurship Park recognised by the National Science and Technology Entrepreneurship Development Board (NSTEDB) of the Department of Science and Technology, Government of India and who has entered into an agreement with the Technology Business Incubator or the Science and Technology Entrepreneurship Park to enable himself to develop and produce hi-tech and innovative products; (zi) "inland waterway†means national waterways as defined in clause (h) of section 2 of the Inland Waterways Authority of India Act, 1985 (82 of 1985) or other waterway on any inland water, as defined in clause (b) of section 2 of the Inland Vessels Act, 1917 (1 of 1917); (zj) “insurance company†means a company carrying on life insurance business or general insurance business; (zk) “interest†means inter....
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....ot include business directories, yellow pages and trade catalogues which are primarily meant for commercial purposes; (ii) ‘newspaper' as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867); (zu) "port" has the same meaning as assigned to it in clause (q) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963) or in clause (4) of section 3 of the Indian Ports Act, 1908 (15 of 1908); 25 -(zv) "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 for tracking using the Global Positioning System or General Packet Radio Service; (zw) "recognised sporting event†means any sporting event,- (i) organised by a recognised sports body where the participating team or individual represent any district, state, zone or country; (ii) organised - (A) by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, state or zone; (B) by Association of Indian Universities, Inter-University Sports Board, School ....
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....ich is designed for use, wholly or principally, for residential purposes for one family; (zzf) "special category States†shall mean the States as specified in sub-clause (g) of clause (4) of article 279A of the Constitution, (zzg) "specified organisation†shall mean,- (i) Kumaon Mandal Vikas Nigam Limited, a Government of Uttarakhand Undertaking; or (ii) 'Committee' or 'State Committee' as defined in section 2 of the Haj Committee Act, 2002 (35 of 2002); (zzh) "stage carriage" shall have the same meaning as assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (zzi) "State Electricity Board" means the Board constituted under section 5 of the Electricity (Supply) Act, 1948 (54 of 1948); (zzj) "State Transmission Utility†shall have the same meaning as assigned to it in clause (67) of section 2 of the Electricity Act, 2003 (36 of 2003); (zzk) "state transport undertaking" has the same meaning as assigned to it in clause (42) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (zzl) "tiger reserve" has the same meaning as assigned to it in clause (e) of section 38K of the Wild ....