25-2019 Rate
GOVERNMENT OF MANIPUR
SECRETARIAT: FINANCE DEPARTMENT
(EXPENDITURE SECTION)
Notification No. 25/2019- State Tax (Rate)
namely:-
st
2. This notification shall come into force with effect from the 1 day of October, 2019.
Government of Manipur
st
Imphal, the 1 October, 2019
No. TAX/4(53)/GST-NOTN/2016:— In exercise of the powers conferred by sub-section (2) of section 7 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 following activities or transactions undertaken by the State Governments, shall be treated neither as a supply of goods nor a supply of service,
“Service by way of grant of alcoholic liquor licence, against consideration in the form of licence fee or application fee or by whatever name it is called.”
(Rakesh Ranjan)
Principal Secretary (Finance)
