TMI BlogAmendments in the Notification No. 11/2017- State Tax (Rate), dated the 28th June, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... in the public interest so to do hereby makes the following amendments in the notification of the Government of Manipur, Secretariat: Finance Department (Expenditure Section) Notification No. 11/2017- State Tax (Rate), dated the 28 th June, 2017, vide , number 5/19/2017-FD(TAX) published in the Gazette of Manipur, Extraordinary, vide number 120 dated the 29th June, 2017 , namely:- In the said notification, in the Table,- (i) against serial number 3, for item (iii) in column (3) and the entries relating thereto in columns (4) and (5), the Shall be substituted, namely:- (3) (4) (5) (iii) Composite supply of works Contract as defined in clause (119) of se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y for existing slum dwellers; (d) a civil structure or any other original works pertaining to the Beneficiary led individual house construction/enhancement under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; (e) a pollution control or effluent treatment plant, except located as a part of a factory; or (f) a structure meant for funeral, burial or cremation of deceased. 6 - (v) Composite supply of works contract as defined in clause (119) of section 2 the Manipur Goods and Services Tax Act, 2017 , supplied by way of construction, erection, commissioning, or installation of original works pertaining to,- (a) railways, excluding monorail and metr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of passengers by motorcab where the cost of fuel is included in the consideration charged from the service recipient. 2.5 Provided that credit of input tax charged on goods and services used in supplying service has not been taken [Please refer to Explanation no. (iv)] or 6 - ; (iii) against serial number 9, for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) (iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) (4) (5) (i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation .- goods transport agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] or 6 Provided that the goods transport agency opting to pay state @ 6% under this entry shall, thenceforth, be lia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is supplied by the publisher and the physical inputs including paper used for printing belong to the printer. 6 - (ii) Other manufacturing services; publishing, printing and reproduction services; materials recovery services, Other than (i) above. 9 - ; (viii) against serial number 34, in column (3), in item (i), after the word drama , the words or planetarium shall be inserted. VIVEK KUMAR DEWANGAN, Commissioner (Finance), Government of Manipur. Note :- The principal notification was published in the Gazette of Manipur, Extraordinary, No. 120, dated the 29th June, 2017 (i) vide notification No. 11/2017- State Tax ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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