Seeks to amend Notification No. 1/2017-State Tax (Rate).

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....nment of Manipur, 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.1/2017- State Tax (Rate), dated the 28th June, 2017, published in the Gazette of Manipur, Extraordinary, vide number 110, dated the 29th June, 2017, namely:- In the said notification,- (A) in Schedule I - 2.5%,- (i) in S. No. 29, for the entry in column (2), the entry, "0802, 0813", shall be substituted; (ii) after S. No. 30 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "30A 0804 Mangoes sliced, dried"; (iii) after S. No. 99 and the entrie....

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.... 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia”; (vii) after S. No. 187 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "187A 3915 Waste, parings or scrap, of plastics"; (viii) after S. No. 188 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "188A 40040000 Waste, parings or scrap of rubber (other than hard rubber)"; (ix) after S, No. 191 and the entries relating thereto, the following serial nu....

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....ter S. No: 263A and the entries relating thereto, the following serial number and the entries shall be inserted; namely:-: "264; Any 1 chapter (B) in Schedule II -6%,- Biomass briquettes"; (i) in S. No. 16, in column (3), for the words and brackets "Dates(soft or hard), figs, pineapples, avocados, guavas, mangoes and mangosteens, dried", the words and brackets', "Dates(soft or hard), figs, pineapples, avocados, guavas and mangosteens, dried", shall be substituted; 1. (ii) in S. No. 17, in column (3), for the words figure and brackets, "dried fruits of Chapter 8 [other than tamarind, dried]", the words, figure and brackets, “dried fruits of Chapter 8 [other than dried tamarind and dried ches....

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....r the words "other than pizza bread", the words, "other than pizza bread, khakhra, plain chapatti or roti", shall be substituted; (ii) in S. No. 23, in column (3), for the words "preparations in ready for consumption form", the words, “preparations in ready for consumption form, khakhra”, shall be substituted; (iii) after S. No. 54 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "54A 3213 Poster colour"; (iv) in S. No. 63, for the entry in column (3), the entry, "Modelling pastes, including those put up for children's amusement; Preparations known as "dental wax" or as "dental impression compounds", put up in sets, in packings for retai....

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...., artificial fruit and foliage, etc.; other ornamental goods essentially of stone"; (xiii) in S. No. 188, and entries relating thereto, shall be omitted; (xiv) after S. No. 303 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "303A 8305 Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles , of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal"; (xv) after S. No. 308 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: - "308A 84 308B 84 or 85 Parts suitable for u....

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....l be omitted; (vi) in S. No. 135, in column (3), the words, "and plain shaft bearings", shall be omitted; in ANNEXURE, after point (b), the following proviso shall be inserted "Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the Commissioner of State tax of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and he has auth....