TaxTMI 
TaxTMI 
Seeks to amend notification No 1/2017- State Tax (Rate) dated 28.06.2017, which prescribes GST rates under section 9 of the Manipur GST Act, 2017
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...., namely:- In the said notification,- (A) in Schedule 1 - 2.5%,- (i) for S. No. 1 and the entries relating thereto, the following shall be substituted, namely: - 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210 All goods [other than fresh or chilled], and put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]"; (ii) for S. No. 2 and the entries relating thereto, the following shall be substituted, namely:- "2 0303, 0304, 0305, 0306, 0307, 0308 All goods [other than fresh or chilled] and put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been forego....
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....ditions as in the ANNEXURE", shall be inserted; Scanned by CamScanner -3- (ix) in S. No. 58, in the entry in column (3), after the words "Meal, powder," the words "Flour", shall be inserted; (x) S. No. 60 and the entries relating thereto shall be omitted; (xi) in S. No. 66, in column (3), the words, "other than of seed quality" shall be omitted; (xii) for S. No. 72 and the entries relating thereto, the following shall be substituted, namely:- "72 1210 20 00 Hop cones, ground, powdered or in the form of pellets; lupulin"; (xiii) for S. No. 78 and the entries relating thereto, the following shall be substituted, namely:- "78 1404 [other than 1404 90 10, 1404 90 40, 1404 90 50, 1404 90 601 Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha, coconut shell, unworked]"; (xiv) in S. No. 91, in column (3), the words, "khandsari sugar" shall be omitted; (xv) in S. No. 92, for the entry in column (3), the entry "Palmyra....
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.... leather, not suitable for the manufacture of leather | articles; leather dust, powder and flourâ€; (xxii) after S. No. 218A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "218B 5607 218C 5608 218D $609 Jute twine, coir cordage or ropes Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials Products of coir": Scanned by CamScanner -5- (xxiii) after S. No. 219A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "219AA 5806 Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)" ; (xxiv) for S. No. 224 and the entries relating thereto, the following serial number and entries shall be substituted, namely:- "224 63 [other than Other made up textile articles, sets, of sale value not 6309] exceeding Rs. 1000 per piece "; (xxv) after S. No. 224 and the entries relating thereto, the following serial number and the entries shall be inserte....
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..... 43, for the entry in column (3),the entry "Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders" shall be substituted; (vi) "44 for S. No. 44 and the entries relating thereto, the following shall be substituted, namely:- 2103 All goods, including Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, Curry paste, mayonnaise and salad dressingsâ€; Scanned by CamScanner -7- (vii) in S. No. 45, in column (3), the words " including idli ordosa batter" shall be omitted; (viii) after S. No. 46 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "46A 2106 90 91 Diabetic foods"; (ix) after S. No. 57 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- (x) "57A "70 (xi) (xii) "89 90 (xiii) 2804 40 10 Medical grade oxygen"; for S. No. 70 and the entries relating thereto, the following shall be substituted, namely:- 3215 ....
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....inder consisting of stone as a grinderâ€; (xxiv) after S. No. 207 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "207A 8710 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles"; (xxv) for S. No. 215 and the entries relating thereto, the following shall be substituted, namely:- "215 9003 Frames and mountings for spectacles, goggles or the like, and parts thereofâ€; (xxvi) in S. No. 216, in column (3), after the word "corrective", the brackets and words "[other than goggles for correcting vision]" shall be inserted; (xxvii) in S. No. 221, for the entry in column (3),the entry "Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body , to compensate for a defect or disability; intraocular lens [other than orthopaedic appliances , such as crutches, surgical belts, and trusses, hearing aids]" shall be substituted; (xxviii) after S. No. 222 and the entries relating thereto, the following serial n....
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....munion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice Scanned by CamScanner --10- paper and similar products[other than pizza bread, khakhra, plain chapatti or roti, bread, rusks, toasted bread and similar toasted products"; (viii) after S. No. 16 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "16A 2101 11, 2101 12 00 Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee"; (ix) S. Nos. 18, 19 and 20 and the entries relating thereto, shall be omitted; (x) in S. No. 23, for the entry in column (3), the entry, "Food preparations not elsewhere specified or included [other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, khakhra , chutney powder, diabetic foods]"shall be substituted; (xi) after S. No. 24 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "....
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....he entry in columns (2) and (3), the following entries shall be substituted, namely:- "3304 Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations [other than kajal, Kumkum, Bindi, Sindur, Alta]"; (xxii) in S. No. 59, for the entry in columns(2) and (3), the following entries shall be substituted, namely:- "3305 Preparations for use on the hair"; (xxiii) in S. No. 60, for the entry in columns(2) and (3), the following entries shall be substituted, namely:- "3306 Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other than tooth powder]"; (xxiv) after S.No. 60 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "60A 3307 Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepar....
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....l be inserted, namely: - (xxix) "71A 3602 Prepared explosives, other than propellant powders; such as Industrial explosives"; after S. No. 72 and the entries relating thereto, the following serial number and the entries shall be inserted , namely: - "72A 3604 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles"; (xxx) after S. No. 73 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - Scanned by CamScanner "73A 3606 -13- Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters"; (xxxi) after S. No. 89 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "89A 3811 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquid....
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....d the entries shall be inserted, namely: - "123B 123C 4017 4201 Hard rubber (for example ebonite) in all forms, other than waste and scrap; articles of hard rubber Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material"; (xl) in S. No. 124, for the entry in column(3), the entry "Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map- cases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than handbags and shopping bags, of cotton or jute]" shall be substituted; (xli) after S. No. 124 and the entries relating thereto, th....
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....rted, namely: - "153A 4819 20 Cartons, boxes and cases of non-corrugated paper or paper board"; (xlviii) in S. No. 175, for the entry in column (3), the entry "Other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed"shall be substituted; (xlix) in S. No. 177 A, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- "6702 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit"; (1) after S. No. 177A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "177B 6703 177C 6704 177D 177E 6801 6802 Wool or other animal hair or other textile materials, prepared for use in making wigs or the like • Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included Setts, curbstones and f....
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.... Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included [other than fly ash bricks, fly ash blocks, fly ash aggregate with 90 percent or more fly ash content] Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths"; • (liv) after S, No. 184 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - Scanned by CamScanner "184A 184B 6904 6905 Ceramic flooring blocks, support or filler tiles and the like Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods"; (lv) in S. No. 185, for the entry in column (3), the entry"Ceramic pipes, conduits, guttering and pipe fittings"shall be substituted; (lvi) after S. No. 185 and the entries relating thereto, the following s....
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..... No. 192 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "192A 7016 Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi- cellular or foam glass in blocks, panels, plates, shells or similar forms"; (lxi) after S. No. 195 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "195A 7020 Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns]"; (lxii) in S. No. 235, for the entry in column (3), the entry "Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel [other than Kerosene burners, kerosene ....
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....[other than table, kitchen or other household articles, of aluminium; Utensils]"; (lxxiii) after S. No. 301 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "301A 8212 Razors and razor blades (including razor blade blanks in strips)"; (lxxiv) after S. No. 302 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "302A 8214 Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) [other than paper knives, pencil sharpeners and blades therefor]"; (lxxv) in S. No. 303A, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- "8302 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, Scanned by CamScanner -20- hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of....
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....nd used for domestic instantaneous or storage water heaters, non-electric purposes; Scanned by CamScanner noter 19 -21- [other than Solar water heater and system]"; (lxxxi) in S. No. 324, for the entry in column (3), the entry"Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds"shall be substituted; (lxxxii) in S. No. 325, for the entry in column (3), the entry "Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than and Nozzles for drip irrigation equipment or nozzles for sprinklers]"shall be substituted; (lxxxiii) after S. No. 327 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "327A 8427 327B 8428 327C 8429 327D 8430 Fork-lift trucks; other works trucks fitted with lifting or handling equipment Othe....
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....l be inserted, namely: - "369B 8484 Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical sealsâ€; (xci) in S. No. 375, for the entry in column (3), the entry "Electrical transformers, static converters (for example, rectifiers) and inductors"shall be substituted; (xcii) after S. No. 376 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "376A 376B 8506 8512 376C 8513 Primary cells and primary batteries Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512"; (xciii) in S. No. 379, for the entry in column (3), the entry "Telephone sets; other apparatus for the tr....
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.... signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608) Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530"; (c) after S. No. 388 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "388A 8536 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, and Scanned by CamScanner 388B 8537 -24- other connectors, junction boxes), for a voltage not exceeding 1,000 volts connectors for optical fibres, optical fibre bundles or cables Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparat....
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....hic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus Image projectors. other than Scanned by CamScanner 411E 9010 411F 9011 411G 9012 411H 9013 411-I 9014 411J 9015 -25- photographic (other than cinematographic) enlargers and reducers Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens or Compound optical microscopes, including those for photomicrography cinephotomicrography microprojection Microscopes other than optical microscopes; diffraction apparatus Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter Direction finding compasses; other navigational instruments and appliances Surveying (including photogrammetrical surveying), hydrographic, oceanographic, meteorological ог geophysical hydrological, instruments and ....
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....ements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements"shall be substituted; (cxv) after S. No. 428 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "428A 9111 Watch cases and parts thereof"; (cxvi), in S. No. 429, for the entry in column (3), the entry "Clock cases and cases of a similar type for other goods of this chapter, and parts thereof shall be substituted; (cxvii) 1 after S. No. 429 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "429A 9113 429B 9201 429C 9202 429D 9205 9206 00 00 429E 429F 9207 429G 9208 Watch straps, watch bands and watch bracelets, and parts thereof; Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments Other string musical instruments (for example, guitars, violins, harps) Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairgrou....
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....hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts thereof; LED lights or fixtures including LED lamps; LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)]"; (cxxii) after S. No. 440 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "440A 9505 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes"; Scanned by CamScanner -28- (cxxiii) in S. No. 441, for the entry in column (3), the entry "Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools [other than sports goods]"shall be substituted; (cxxiv) after S. No. 441 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "441A 9508 441B 9602 Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries] Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of....
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....y "Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines]" shall be substituted; (v) in S.No. 117, in column (3), the words, figures and brackets "concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60], [other than hand pumps falling under tariff item 8413 11 10]" shall be omitted; (vi) S. Nos. 118, 121, 123, 124, 125, 126, 127, 128, 129, 131, 132, 133, 134 and the entries relating thereto, shall be omitted; (vii) in S.No.135, for the entry in column (3), the entry "Transmission shafts (including cam shafts and crank shafts) and cranks (excluding crankshaft for sewing machine); gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)"shall be substituted; (viii) S. Nos.136, 137, 138 and the entries relating thereto, shall be omitted; (ix) in S.No.141, in column (3), after the words and figures "heading 8508" the words and brackets "[other than wet grinder consisting of stone as a grinder]" shall be added; (x) S. Nos. 144, 145, 147, 148, 149, 150 a....