Seeks to amend notification no. 1/2017- central tax (rate) dated 28.06.2017 to give effect to GST council decisions regarding gst rates. - 24/2017-State Tax (Rate) - Manipur SGST

GOVERNMENT OF MANIPUR SECRETARIAT: FINANCE SECTION (EXPENDITURE SECTION) Notification No. 24/2017-State Tax (Rate) Imphal, the 25th September, 2017 5/19/2017-FD(TAX).- In exercise of the powers conferred by sub-section (1) 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 makes the following amendments in the notification of the Government of Manipur, Secretariat: Finance Department (Expenditure Section), No. 1/2017-State Tax (Rate), dated the 28th June, 2017 , published in the Manipur Gazette, Extraordinary, vide number 110, dated the 29th June, 2017, namely:- In the said notification,- (A) in Schedule 1 - 2.5%,- (i) against serial numbers 11, 13, 25, 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 58 and 59, in column (3), for the words put up in unit container and bearing a registered brand name , the words, brackets and letters 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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE] , shall be substituted;