Amendment in Notification No. 12/2017- State Tax (Rate), dated the 28th June, 2017

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....rnment of Manipur, Secretariat: Finance Department (Expenditure Section), No. 12/2017- State Tax (Rate), dated the 28^th June, 2017, published in the Manipur Gazette, Extraordinary, vide number 121, dated the 29^th June, 2017, namely:-  In the said notification, in the Table, - (a) against serial number 3, in the entry in column (3), after the words "a Governmental Authority" the words" or a Government Entity"  shall be inserted; (b) after serial number 3 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) "3A Chapter 99 Composite supply of goods and services in which the value of supply&n....

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.... 22, in the entry in column (3), after item (b), the following item shall be inserted, namely: - "(c) motor vehicle for transport of students, faculty and staff, to a person providing services oftransportation of students, faculty and staff to an educational institution providing services by way of pre-school education and education upto higher secondary school or equivalent."; (f) after serial number 29 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) "29A Heading 9971 or Heading 9991 Services of life insurance provided or agreed....

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....sp;IFSC; or (ii) who is treated as a person resident outside India under the Foreign Exchange Management (International Financial Services Centre) Regulations, 2015; or (iii) who is registered under the Insurance Regulatory andDevelopment Authority of India (International Financial Service Centre) Guidelines, 2015 as IFSC Insurance Office; or (iv) who is permitted as such by Securities and Exchange Board ofIndia (SEBI)under the Securities and Exchange Board of India (International Financial Services Centres) Guidelines, 2015. Nil Nil"; (j) against serial number 45, in the entry in column (3),- (i) in item (a), after sub-item (ii), th....

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....ly: - (1) (2) (3) (4) (5) "65A Heading 9991 Services by way of providing information under the Right to Information Act, 2005 (22 of 2005). Nil Nil"; (o) against serial number 66, in the entry in column (3),- (i) after item (a), the following item shall be inserted, namely:- "(aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee;"; (ii) in item (b),- (A) in sub-item (iv), the words "upto higher secondary" shall be omitted; (B) after sub-item (iv), the following sub-item shall be inserted, namely:- "(v) supply of online educational journal....