Seeks to amend notification No. 12/2017-ST(R).

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....-section (1) of section 11 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the Government of Manipur, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Manipur, Secretariat: Finance Department (Expenditure Section) No. 12/2017- State Tax ....

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....onsideration received from Central Government, State Government, Union territory or local authority, in the form of grants. Nil Nil"; (c) after serial number 21 and the entries relating thereto. the following serial number and entries shall be inserted namely:- (1) (2) (3) (4) (5) "21A Heading 9965 or Heading 9967 Services provided by a goods transport agency to an....

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....ed Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act. Nil Nil"; (d) after serial number 23 and the entries relating thereto, the following serial number and entries shall be inserted namely: - (1) (2) (3) (4) (5) "23A Heading 9954 Service by way of access to a road or a bridge on payment of an....

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...."(zf) "Governmental Authority" means an authority or a board or any other body, - (i) set up an Act of Parliament or a State Legislature; or (ii) established by any Government, with 90 per cent or more participation by way of equity or control, to carry out any function entrusted to a Municipality under article 243W of the Constitution or to a Panchayat under article 243G of t....