Seeks to amend notification No. 2/2017-Satate Tax (Rate).

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....rred by sub-section (1) of section 11 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the Government 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. 2/2017- State Tax (Rate), dated the 28th June, 2017, published in the Gazette of ....

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.... (B) in the Explanation, after clause (iv), the following clause shall be inserted, namely:- "(v) The phrase ' 'Government Entity" shall mean an authority or a board or any other body including a society, trust, corporation, which is: (a) set up by an Act of Parliament or State Legislature; or (b) established by any Government, with 90 percent or more p....