Seeks to amend Notification No. 5/ 10/2017-FD(TAX)/ 12, dated the 18th October, 2017 - 1/2019-STATE TAX - Manipur SGST

GOVERNMENT OF MANIPUR SECRETARIAT : FINANCE DEPARTMENT (EXPENDITURE SECTION) NOTIFICATION NO. 1/2019-STATE TAX Imphal, the 15th January, 2019 No. TAX/4(53)/GST-NOTN/2016: In exercise of the powers conferred by section 147 of the Manipur Goods and Services Tax Act, 2017 (3 of2017), the State Government, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of Manipur, Secretariat: Finance Department (Expenditure Section) Notification No. 5/ 10/2017-FD(TAX)/ 12, dated the 18th October, 2017, published in the Gazette of Manipur, Extraordinary, vide number 413, dated the 15th November, 2017, namely :- In the said notification, (i) In the Table, the column number (2) against S. No. 1, after the entry, the following proviso shall be inserted, namely :- Provided that goods so supplied, when exports have already been made after availing input tax credit on inputs used in manufacture of such exports, shall be used in manufacture and supply of taxable goods (other than nil rated or fully exempted goods) and a certificate to this effect from a chartered accountant is submitted to the commissioner of Taxes or any other officer authorised by him/her within 6 months of such supply,; Provided further that no such certificate shall be required if input tax credit has not been availed on inputs used in manufacture of export goods. ; (ii) In the Explanation against serial number 1 the words non pre-import basis shall be omitted. RAKESH RANJAN, Principal Secretary (Finance), Government of Manipur.