Seeks to amend Notification No. 11/2017-ST(R).

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....of 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 necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of Manipur, Secretariat: Finance Department (Expenditure Section) No.11/2017- State Tax (Rate), dated the 28th June, 2017, published in the Gazette of Manipur, Extraordinary, vide number 120, dated the 29th June, 2017, namely:- In the said notification, (i) in the Table, - (a) against serial number 3, - A. in item (iii), in column (3), for the words "Government, a local authority or a Governmental authority", th....

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....ted services, in respect of offshore works contract relating to oil and gas exploration and production (E&P) in the offshore area beyond 12 nautical miles from the nearest point of the appropriate base line. (ix) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viii) above. (4) 2.5 6 9 (5) Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be -"; (b) against serial number 8, for item (ii), in column (5), for the word "or" the word "and" sha....

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.... "(i) Renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient. (4) 2.5 (5) Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle) has not been taken. [Please refer to Explanation no. (iv)] 6 or -"; (f) against serial number 15, for item (v), in columns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, nam....

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....) printing of all goods falling under Chapter 48 or 49, which attract Manipur GST @ 2.5 per cent. or Nil;" (iii) in item (i), after sub-item (e), the following sub-items shall be inserted, namely: - Scanned by CamScanner "(f) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); (g) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975 ), except dog and cat food put up for retail sale falling under tariff item 23091000 of the said Chapter; (h) manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);"; ....

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....re only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer. (4) (5) 6 (ii) in paragraph 2, for the words, brackets and figures "at item (i)", the words, brackets, figures and letters, "at item (i), item (iv) [sub-item (b), sub-item (c) and sub-item (d)], item (v) [sub-item (b), sub-item (c) and sub-item (d)], item (vi) [sub-item (c)]" shall be substituted; (iii) in paragraph 4, after clause (viii), the following clause shall be inserted, namely: - Scanned by CamScanner 5 "(ix) "Governmental Authority" means an authority or a board or any other body. - (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Gove....