Notifies the categories of supply of services on reverse charge basis.

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....state tax leviable under section 9 of the said Manipur Goods and Services Tax Act, shall be paid on reverse charge basis by the recipient of the such services as specified in column (4) of the said Table:- ============= Document 1 MANIPUR सत्यमेव जयते GAZETTE EXTRAORDINARY PUBLISHED BY AUTHORITY No. 122 Imphal, Thursday, June 29, 2017 (Asadha 8, 1939) GOVERNMENT OF MANIPUR SECRETARIAT: FINANCE DEPARTMENT (EXPENDITURE SECTION) Notification No. 13/2017-State Tax (Rate) Imphal, the 28th June, 2017 No.5/19/2017-FD(TAX) - In exercise of the powers conferred by sub-section (3) of section 9 of the Manipur Goods and Services Tax Act, 2017 (3 o....

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....law for the time being in force in any part of India; or (c) any co-operative society established by or under any law; or (d) any person registered under the Manipur Goods and Services Tax Act or the Integrated Goods and Services Tax Act the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act; or or (e) any body corporate established, by or under any law; or 2 2 3 Union Territory Goods and Services Tax Act; or (e) any body corporate established, by or under any law; or (f) any partnership firm whether registered or not under any law including association of persons; or (g) any casual taxable person. Services supplied by an individ....

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....of authority Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Central Government, State Government or Union territory or local authority; (ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) transport of goods or passengers. 3 a located in the taxable territory. 6 Services supplied by a director of a company or a body corporate to the said company or the body corporate. A director The company or a body corporate of 7 8 9 company or a body corporate An agent Services supplied by an insurance agent to any pers....