Seeks to notify certain services to be taxed under RCM under section 9(4) of Manipur Goods and Services Tax Act, 2017

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....19 No. TAX/4(53)/GST-NOTN/2016:- In exercise of the powers conferred by sub-section (4) of section 9 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the State Government, on the recommendations of the Council, hereby notifies that the registered person specified in column (3) of the table below, shall in respect of supply of goods or services or both specified in column (2) of the ....

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....ever is earlier) as prescribed in notification No. 11/ 2017- State Tax (Rate), dated 28th June, 2017, at items (i), (ia), (ib), (ic) and (id) against serial number 3 in the Table, published in Manipur Gazette vide 120, dated 29th June, 2017, as amended. Promoter. 2 Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975) which constitute th....

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....t serial number 3 in the Table, in notification No. 11/ 2017- State Tax (Rate), dated 28th June, 2017, published in Manipur Gazette vide 120, dated 29^th June, 2017, as amended. Promoter Explanation. - For the purpose of this notification, - (i) the term "promoter" shall have the same meaning as assigned to it in clause (zk) of section 2 of the Real Estate (Regulation and Developmen....