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

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....nance Department (Expenditure Section), No. 12/2017- State Tax (Rate), dated the 28th June, 2017, published in the Manipur Gazette, Extraordinary, vide number 121, dated the 29th 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 ofgoods constitutes not more than 25 per cent. of the value of the said composite supply p....

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....tion 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 to be provided by the Naval Group Insurance Fund to the personnel of Coast Guard under the Group Insurance Schemes of the Central Government. Nil Nil"; (g) against serial number 36, in the entry in column (3), in item (c), for the words "fifty thousand", the words "two lakhs" shall be substituted; (h) after serial number 36 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) "....

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.... "(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;"; (ii) in item (b), after sub-item (iii), the following sub-item shall be inserted, namely:- "(iv) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;"; (iii) in item (c), after sub-item (ii), the following sub-item shall be inserted, namely:- "(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity."; (k) after serial number 53 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) "53A Heading 9....