Seeks to amend notification No. 11/2017-ST(R) to reduce Manipur GST rate on specified supplies of Works Contract Services.

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....2017-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 16 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the Government of Manipur, on the recommendations of the Council, and on being satisfied that it is in the public interest so to do, hereby makes the following amendments in t....

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....other original works meant predominantly for use other than for commerce, industry, or any other business or profession; (b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or (iii) an art or cultural establishment; or (c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 ....