Seeks to amend notification No. 11/2017- State Tax (Rate) dated 28.06.2017.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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, in the Table, - (i) against serial number 3, in column (3), in item (vi), for the Words "Services provided" the words "Composite supply of works contract as defined in clause (119) of section 2 of the Manipur Goods and Services Tax Act, 2017, provided" shall be substituted; (ii) against serial number 7,- (a) for item (i) in column (3) and the entries relating thereto in columns (3), (4) (5) and the following shall be sub....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cle for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places -meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent. Explanation.- "declared tariff' includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furnit....