The Manipur Goods and Services Tax Act, 2017

 
«$3113
EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 88 7 Imphal, Wednesday, June 14, 2017 (Jyaistha 24, 1939)
 
 
GOVERNMENT OF MANIPUR
SECRETARIAT: LAW& LEGISLATIVE AFFAIRS DEPARTMENT
NOTIFICATION
Imphal, June 14,2017
No. 2/29/2017—-Leg/L: The following Act of the Legislature, Manipur Which received assent of
the Governor of Manipur on June 14,2017IS hereby publishedin the Official Gazette:
\1
THE MANIPUR GOODS AND SERVICES TAX ACT, 2017
(Manipur Act No. 3 of 2017)
AN
ACT
to make a provision for levy and collection of tax on intra-State
supply of goods or services or both by the State of Manipur and
the matters connected therewith or incidental thereto.
BE it enacted by Legislature of Manipur in the Sixty-eighth Year
ofthe Republic oflndia as follows:-
CHAPTER I
PRELIMINARY
(1) This Act maybe called the Manipur Goods and Services Tax Short title m:and
Act, 2017. mmm‘m‘m
(2) It extends to the whole of Manipur
(3) It shall come into force on such date as the State Government
may, by notification in the Official Gazette, appoint:
Provided that different dates may be appointed for different
provisions of this Act and any reference in any such provisions to
the commencement ofthis Act shall be construed as a reference to
the coming into force of that provision.
ACT!" 2. In this Act, unless the context otherwise requires,—
(1)
(2)
(3)
“actionable claim” shall have the same meaning as
assigned to it in section 3 of the Transfer of Pfopeity
Act, 1 8 82;
“address (5f delivery” means the address of the recipient
of goods or services or both indicated on the tax invoice
issued by a registered person for delivery of such goods
or services or both;
“address on recor ” means the address of the recipient
as available in the records of the supplier;
Definitions.
(4)
(5)
(6)
(7)
<8)
(9)
(10)
(11)
(12)
, assigned to it in section 92A of the Income-tax Act, 1961;43 of1961.
“adjudica‘ting authority” means any authority, appointed or
authorised competent to pass any order or decision under
this Act, but does not include the Commissioner, Revisional
Authority, the Authority for Advan‘ce Ruling. the Appellate
Authority for Advance Ruling, the Appellate Authority and
the Appellate Tribunal;
“agent” means a person, including a factor, broker, commission
agent, arhatia, del credere agent, an auctioneer or any other
mercantile agent, by whatever name called, who carries on the
business of supply or receipt of goods or services or both on
behalf of another;
“aggregate turnover” means the aggregate value of all taxable
supplies (excluding the value ofinward supplies on which tax15
payable by a person on reverse charge basis), exempt supplies,
exports ofgoods or services or both andinter—State supplies of
persons having the same Permanent Account Number, to be
computed on all India basis but excludes central tax, State tax,
- Union territory tax, integrated tax and cess;
“agriculturist” means an individual or a Hindu Undivided A
Family who undertakes cultivation of land— '
(a) by own labour, or
(b) by the. labour of family, or
(c) by servants on wages payable in cash or kind or by
hired labour under personal supervision or the personal
supervision of any member of the family;
“Appellate Authority” means, an Authority appointed or
authorised to hear appeals and referred ”to in section 107;
“Appellate Tribunal” means the Goods and Services Tax
Appellate Tribunal referred to in section109;
“appointed day” means the date on which the provisions of
this Act shall come into force;
“assessment” means determination of tax liability under this
Act and includes self-assessment, re—assessment, provisional
assessment, summary assessment and best judgement
assessment;
“associated enterprises” shall have the same meaning as
\
54 of 1963
(13) “audit” means the examination of records, returns and other
(14)
(15)
(16)
(17)
documents maintained or furnished by the registered person
under this Act or the miles made there under or under any
other law for the time being in force to verify the correctness
of turnover declared, taxes paid, refund claimed and input tax
credit availed, and to assess his compliance with the provisions
of this Act or the rules made thereunder; V
“authorised bank”. shall mean a bank or a branch of a bank
authorisedbythe Central GammmodlectfllemOtany
other amount payable under this Act; ~
“audiorised representative” means the representative as
referredtounder section 116;
“Board” means the Central Board of Excise and CustOms
constituted under the Central Boards of Revenue Act, 1963;
“business” includes-
(a) any trade, commerce, manufacture, profession, vocation,
adventure, wager or any other similar activity, whether or
not it is for a pecuniary benefit; -
(b) any activity or transaction in connection with or
incidental or ancillary to sub—clause (a);
(c) any activity or transaction. in the (nature of sub-clause (a),
whether or not there is volume, frequency, continuity or
regularity of such transaction;
(d) supply or acquisition of goods including capital goods
and services in connection with commencement or
closure of business;
(e) provision by a club, association, society or any such body
(for a subscription or any ”other consideration) of the
facilities or benefits to its members;
(f) admission, for a consideration, of persons to any
premises; _
(3) services supplied by a person as the holder of an office
which has been accepted by him in the course or
furtherance ofhis trade, profession or vocation;
38 of 1949
(18)
‘11) services provided by a race club by way of total is at Grier '
a licence to book maker in such club; and
(i) any activity or transaction undertaken by the Central
Government, a State Government or any local authority
in which they are engaged as public authorities;
“business vertical” means a distinguishable component of an
enterprise that is engaged in‘ the supply of an individual goods
or services or a group of related goods or services which is
subject to risks and returns that are difierent from those of the
other business verticals. . ,
Explanation :— For the purposes of this clause, factors that should
‘ be considered in determining whether goods or services an rdatzed
include—
(’19)
(20)“
(21)
(22)
(23)
(a) the nature of the goods or serViCes; ,
(b) the nature of the production processes; .
(c) the type or class of customers for the goodsor services;
((1) the methods used to distribute the goods or supply of
services; and
(e) the nature of regulatory environment (wherever
applicable), including banking, insurance or public
utilities;
“capital goods” means goods, the value of which is capitalised
in the books of accounts of the person claiming the input tax
credit and which are used or intended to be used in the course
"or furtherance of business;
a1 taxable person” means aperson who occasionally ;
undagtakes transactions involving supply of goods or services ’
or both111 the course or furtherance of business, whether as
pxmcipalyagenta:in any other capacity, in the taxable territory
where hehas :19 fixed place of business; 2
 
“central tax’ the central goods and services tax levied
under section 9ofthe Central Goods and Services Tax Act;
“cess” shall have the same meaning as assigned to it in the
Goods and Services Tax (Compensation to’States).Act;
“chartered accou’n t” means a chartered accountant as
defined in clause Q of sub-section (1) of section 2 of the
Chartered Accountants Act, 1949;
56 of 1980
(24) “Commissioner” means _ the Commissioner of State tax
appointed under section 3;
(25) "Commissioner in the Board” means the Commissioneri
referred to in section 168 of the Central Goods and Services "
Tax Ad; ' > 7
(26) “common portal” means the common goods and services taxelectronic portal referred to in section 146;
(27) “common working days” shall mm such days in succession' which are not declared as gazetted holidays by the Central
Goyernment or the Government ofManipur;
(28) “company secretary” means a company secretary as defined
in clause (c ) of sub-section '(1) of section 2 of the Company
Secretaries Act, 1980; .
(29) “competent authority” means such authority as may be notified
by the Government; . ‘ *
(30) “composite supply” means'a supply made by a taxable person. to a recipient consisting of two or more taxable supplies ofgoods or services or both, or any combination thereof, which
are naturally bundled and supplied in conjunction with eachother in the ordinary course of business, one of which is a
principal supply; '
Illustrationz- Where goods are packed and transported with
insurance, the supply bf goods, packing materials, transport and
insurance is a composite supply and supply of goods is a principal
supply. ,
(3 1) ' “consideration” in relation to the supply ofgoods or'sgggvicesor
' both includes— . V , ,5; , :
(a) any payment made or to be madeywhetheituin‘emoney
or otherwise, in respect of,’ htiespons’e atbs‘g'QFfOl’ the
inducement of, the supply of goods or services or both,
whether by the recipient or by $1.31!.me person but shall
not include any subsidygiven by; _; {?Central Government
or a State Government; ' " '
23 of 1959
(b) the monetary value of any act or forbearance, in respect
of, in'response to, or for the inducement of,_the supply of
goods or services or both, whether by the recipient or by
any other person but shall not include any subsidy given
by the Central Government or a State Government: -
Provided that a deposit given in respect of the supply of goods
or services or both shall not be considered as payment made for such
supply unless the supplier applies such deposit as consideration for
the said supply;
(32)
(33)
(34)
(35)
(365
(37)
(38)
(39)
(40)
"continuous supply of goods” means a supply of goods which
is provided, or agreed to be provided, continuously or on
recurrent basis, under a contract, whether or not by means
of a wire, cable, pipeline or other conduit, and for which the
supplier invoices the recipient on a regular or periodic basis
and includes supply of‘such goods as the Government may,
subject to such conditions, as it may, by notification, specify;
“continuous supply of services” means a supply of services
which is provided, or agreed to be provided, continuously 'or
on recurrent basis, tinder a contract, for a period exceeding
three months with periodic payment obligations and includes
supply of such services as the Government may, subject to
such conditions, as it may, by notification, specify;
“conveyance” includes a vessel, an aircraft and a vehicle;
“cost accountant” means a cost accountant as defined in clause
(c) of sub-section (1) of section 2 of the Cost and Works
Accountants Act, 1959;
“Council” means the Goods and Services Tax Council
established under article 279A of the Constitution; '
“credit note” means a document issued by a registered person
under sub-section (1) of section 34;
“debit note” means a document issued by a registered person
under subsection (3) of section 34;
“deemedeitports” means such sugplies of goods as may be
notified under section 147; . 5/,
‘fdesignated authority” means such authority as may be notified
by the Commissioner; 1 , . .
210f2000
(41)
(42)
(43)
(44)
(45)
(45)
(47)
“docuinent” includes written or printed record of any sort and
electronic record as defined in the Information Technology
.Act, 2000-
“drawbaclf’ in relation to any gOOds manufactured in India
"and exported, means the rebate of duty, tax or cess chargeable
on any imported inputs or on any domestic inputs or input
services used in the manufacture of such goods:
“electronic cash ledger” means the electronic cash ledger
referred to in subsection ( 1) of section 49;
“electronic cOmmerce” means the supply of goods or services
or both, including digital products over digital or electronic
network;
“electronic commerce operator” means any person who owns,
operates or manages digital or electronic facility or platform
for electronic commerce; .
“electronic credit ledger” means the electronic credit ledger
referred to in sub-section (2) of section 49;
“exempt supply" means supply ofany goods or services or both
which attracts nil rate. oftax or which may be exempt from tax
' under section 11, or under section 6 of the Integrated'Goods
(48)
(49)
(50)
and Services Tax Act; and includes non- taxable supply;
“existing law” means any law, notification, order, rule or
regulation relating to le'Vy and collection ofdutyor tax on goods
or services or both passed or made before the cbmmencement
of this Act by the Legislature or any authority or person
having the power to make such law, notification, order, rule or
regulation;
“family” means,—
(i) the spouse and children of the person, and
(ii) the parents, grand-parentsbrothers and sisters of the
person if they are who11y or mainly dependent on the
said person; . .
“fixed establishment” means a place (other than the registered
place of business) which is characterised by a sufficient degree ,
of permanence and suitable structure in terms of human and
technical resources to supply seryices, or to receive and use
services for its own needs;
80 of 1976
(51)
(52)
(53)
(54)
(55)
(56)
(57)
(58)
(59)
(60)
(61)
“Fund” means the Consumer Welfare Fund established under
section 57;
“goods” means every kind of movable property other than
money and securities but includes actionable claim, gmwing
crops, grass and things attached to or forming part of the
land which are agreed to be severed before supply or under a
contract of supply;
“Government” means the Government of Manipur;
“Goods and Services“ Tax (Compensation to States) Act”
means the Goods and Services Tax (Compensation to States)
Act. 2017;
“goods and services tax practitioner” means any person who
has been approved under section 48to act as such practitioner;
“India” means the territory of India as referred to in article 1
of the Constitution, its territorial waters, seabed and sub-soil
underlying such waters, continental shelf, exclusive economic
zone or any other maritime zone as referred to in the Territorial
Waters, Continental Shelf, Exclusive Economic Zone and other
Maritime Zones Act, 1976, and the air space above its territory
and territorial waters
‘Integrated Goods and Services Tax Act” means the Integrated
Goods and Services Tax Act, 2017;
“integrated tax” means the integrated goods and services tax
levied under the Integrated Goods and Services Tax Act;
“input” means any goods other than capital goods used or
intended to be used by a supplier in the course or furtherance
of business;
“input service” means any service used or intended to be used
by a supplier in the course or furtherance ofbusiness;
“Input Service Distributor” means an office of the supplier of
goods or services or both which receives tax invoices issued
under section 31 towards the receipt of input services and
issues a prescribed document for the purposes of distributing
the credit of central tax, State tax, integrated tax or Union
territory tax paid on the said services to a supplier of taxable
goods or services or both having the same Permanent Account
Number as that of the said office;
(62)
(63)
(64)
(65)
(66)
(67)
(63)
(69)
10
“input tax” in relation to a registered person, means the central
tax, State tax, integrated tax 01 Union territory tax charged on
any supply of goods or services or both and includes—
(a) the integrated goods and services tax charged on import
of goods;
(b) the tax payable under the provisionsof subsections (3)
and (4) of section 9;
(c) the tax payable under the provisions of sub-section (3)
and (4) of section 5 ofthe Integrated Goods and Services
Tax Act; -or
(d) the tax payable under the provisiens of sub-sections (3)
and (4) of section 9 of the Central Goods and Services
Tax Act,
but does not include the tax paid under the composition levy;
“input tax credit’ means the credit of input tax;
“intra-State supplyofgoods’ shall havethe meaning as
assigned to it1n section 8 ofthe IntegratedGoods and Services
Tax Act;
“intra-State supply of services” shall have the meaning as
assigned to it in section 8 ofthe Integrated Goods and Services
Tax Act;
“invoice” or “tax invoice” means the tax invoice referred to in
section 31;
“inward supply” in relation to a person, shall mean receipt of
goods or services or both whether by purchase, acquisition or
any other means, with or without consideration;
“job work” means any treatment or process undertaken by a
person on goods belonging to another registered person and
the expression “job worker” shall be construed accordingly;
“local authority” means—
(a) a “Panchayat’ as defined in clause (d) ofarticle 243 ofthe
Constitution;
(b) ' a“Municipality"asdefinedinclause(e)ofarticle243P of
the Constitution;
(c) aMunicipalComnntteaaZillaParishad.aDistrictBoard.
and any other authority legally entitled to, or entrusted
by the Central Government or any State Goya‘nment
with the control or management of a municipal or local
fund;
(ldm
(70)
mi
(72)
(d) .
(e)
(f)
(g)
11
a Cantonment Board as defined in section 3 of theCantonments Act, 2006;
'a Regional Council or a District Council constitutedunder the SixthSchedule to the Constitution;
a Development Board censtituted under article 371 ofthe Constitution; or
a Regional Council constituted under article 371A of the
Constitution; -
“location of the recipient of's’ei'vices” means,-
(a)
(b)
(C)
«D
where a supply is received at a place of business forwhich the registration has been obtained, the location of
such place of business;
where a supply is received at a place other than the place .of business for which registration has been obtained (afixed establishment elsewhere), the Incation ofsuch fixedestablishment;
where a supply is received at more than one establishment,
whether the place of business or fixed establishment, thelocation of the“ establishment most directly concernedwith the receipt of the supply; and
in absence of such places, the location of the usual place .of residence of the recipient;
“location 'of the supplier of services” means,—
(a)
(b) ,
(C)
(d)
where a supply is made from a place of business forwhich the registration has been obtained, the location of
such place of business;
where a supplyis made from a place other than the placeof business for which registration has been obtained (a
fixed establishment elsewhere), the location of such fixed
establishment; ' ' »
where a supplyis made from more than one establishment,
whether the place of business or fixed establishment, thelocation of the establishment most directly concernedwith the provisions of the supply; and
in absence of such places, the location of the usualof residence of the supplier; ‘
/
“manufacture” means processing of raw material or inputs inany manner that results in emergence of a new product havinga distinct name, character and use and the term “manufacturer”shall be construed accordingly; ‘
S9 of 1988
(73)
(74)
12
“market value” shall mm the full amount which a recipient
of a supply is required to pay in order to obtain the goods or
services or both of like kind and quality at or about the same
time and at the same commercial level where the recipient and
the supplier are not related;
“mixed supply” means two or more individual supplies of
taxable goods or services, or any combination thereof, made
in conjunction with each other by a taxable person for a single
price where such supply does not constitute a composite
supply.
Illustration:- A supply of a package consisting of canned foods,
sweets, chocolates, cakes, dry fruits, aerated drinks and fruit juices
when
items
(75)
(76)
(77)
(78)
(79)
(80) '
supplied for a single price is a mixed supply. Each of these
can be supplied separately and is not dependent on any other.
It shall not be a mixed supply if these items are supplied separately;
“money? means the Indian legal tender or any foreign
currency, cheque, promissory note, bill of exchange, letter of
credit. draft, pay order, traveller cheque, money order, postal
or electronic remittance or any other instrument recognized
by the Reserve Bank of India when used as a consideration
to settle an obligation or exchange with Indian legal tender of
another denomination but shall not include any currency that
is held for its numismatic value;
“motor vehicle” shall have the same meaning as assigned to it
in clause (28) of section-Z of the Motor Vehicles Act, 1988;
“nen-resident taxable person” means any person who
occasionally undertakes transactions involving supply of
goods or services or ,both, whether as principal or agent or in
any other capacity, but who has no fixed place of business or
residence in India;
“non-taxable supply” means a supply of goods or services or
both which is not leviable to tax under this Act or under the
Integrated Goods and Services Tax Act or under the Union
Territory Goods and Services Tax Act;
“non-taxable territory” means the territory which is outside
the taxable territory;
“notification” means a notification published in the Oflicial
Gazette and the expressions ‘notify‘ and 'notified’ shall be
construed accordingly;
of2013
21 of 1860
(81)
13""
“other territory”iddudesterritoriesother :than thosecomprising in a State andthese referred to msub-clauses (a)' 32mm ofcianse(1149
(82)
(83)
{wwwn ~ 13-» 121.,
“output tax? in relationtoa taxable person, meansthe taxchargeable undeithis A 3;9n taxable supplyofgoods orservices or both madeby .or by his agent but exdudes taxpayableby him on reverse charge basis; 7,
 
“outward supply” in relation to a taxable person, means supply
of goods or services or both, whether by sale, transfer, barter, .
exchange, iicenCe, rental lease or disposal 01- any other mode,
made or agreedtb be niade by such person in the course or
furtherance of business;
<84»)
 
(a) an individual;
(b) a Hindu undivided family
titer a company;
”(d)“ afirm;~v
(e) a Limited Liability Partnership;
(f) an association of persons’31.- a body of indivxduals,
whetherincorporatedornohpIndia61' outsideIndia;
(g) anymention establishedhymfingr any Central Act,
State Act or Provincial Act or a Government company as
defined'1n clause (45) of section 2 of the Companies Act,
9 , 2013; i '
3 (h) anybody cnrporate incorporatedby orunder the laws of
a country outside India;
(i) a ca-ogeratlvesociety registered underany law relating
to cooperative societies;
(j)gaiocal authority; .
(k) Central Government or a StatenGovemment;
(l) societyasdefined under the SocietiesRegistration Act,
1860; 2 t,g 9
3 (m) wt;and 5: v 'zzs'tz
(n)everyartificial )undrcalpersen,mtfalhng within any of
, the above; ' E
(8533splaceofbusmessghpcludes—
:~ :3 a , " 5111
(a) apIacefmm where. thetbusmessisordinarily carried on,
a* andnneludes a Warehouse,«a go’down Orany other place
.“ , ewwhéneta Mbte person stores his goods, shpplies or
receives goods or services or both; or E z
(86)
(87)
(88)
(89)
(90)
. (91)
(92)“
(és)
14
(b) a place where a taxable person maintains his books of
. aécount; or
(c)vaplacewhereataxablepersonisengagedinbusiness
thmughanagenhbywhatevernamewlled;
“place of supply’ means the place of Supply as referted to‘in
ChapterVofflieIntegntedGoodsandServrcesTaxAct.
‘prescribed’ means prescribed by niles made undet this Act
on the recomniendations of the Council; . 7 7
'pnnapal’ means a person on whose behalf an agent carries
on the business of supply or receipt of goods or services or
both; A ' _ V 3
“principal place of business” means the place ,of 1 business
specified as the principal place ofbusiness in the certificate of
registration; '
“principal supply?” means the supply ofgoods or services which .
Constitutes the predominant element of a composite supply
and to which any other supply forming part of that composite
supply is ancillary; t . , .
“proper officer” in relation'to any function tobe performed
under this Act, means the. Commissioner or the officer of the
" State tax who isv‘assigne‘fi: that function by the‘Commissioner;
“‘quarter” shall meana period Comprising three consecutive
calendar months, ending on the last day of March, June,
September and December of a calendar year; .
“recipient” of supply of goods or services or both, mms—
-(a) where a consideration is payable for the supply of goods
or services or both, the person who is liable to pay that
consideration;
(b) where no consideration is payable for the supply ofgoods,
the person to whom the goods are delivered or made
available, or to whom possession or use of the goods is
"given or mad€'avaflablé: and '
(c) where no consideration is payable for the supply of a _
service, the person to whonfthe service is rendemd. and
any reference to a person to whom a supply is made shall
be construed as a reference to the recipient of the supply
and shall include an agent acting as Sfldlsm behalfof
the recipient in relation to the goodssor seams 01' both
’ supplied; ' - - - _
42 of 1956
15
(94) “registered person” means aperson who is registered under
section 25 but does not include a person havinga Unique
Identity Number.
(95) “regulations” incans the regulations made by the Government 3
under this Act on the recommendations of the Council;
(96) “removal” in relationto‘gdods, means— ’
(a) despatch ofthe g00ds for deIiVe-Iy by the supplier thereof
or by any other person acting on behalf of ’such supplier;
or
, (b) co11ection of the goods by the recipientthereofor by any
, otherperson acting on behalf ofsuch recipient;
(97) “return” means any return prescribed or otherwise required to
be furnished by '01- under this Act orthe rules made thereunder;
(98) “reverse charge? means the liabilityto pay tax by the recipient
of Supply ofgoods or services or both instead ofthe supplier of
such goods or services or both under sub-section (3) or sub-
section (4) of section 9,01‘ under sub-section (3) or s_ub--section
(4) of section 5 ofthe Integrated Goods and Services Tax Act;
(99) “Revisional Authority” means an authority appointed or
7 authoriSed under this Actfor revision of decision or orders
referred to in section 108;
(100) “Schedule” means a Schedu1e appendedsto this Act;
(101)“securities” shall have the same meaning as assigned to it in
clause (h) of section 2 of the Securities Contracts (Regulation)
Am 1956;
(102) “services” means anything other than goods; money and
' securities but includes activities relating to the use of money
or its conversion by cash or by any other mode, from one 1
form, currency or denomination, to another form, currency or
denomination for which a separate consideration is charged;
(103) “State” means the State of Maniput;
(104) “State tax” means the tax levied under this Act;
(105) “supplier” in relation to any goods or services or both, shall
mean the person supplying the said goods or Services or both
and shall include an agent acting as such on behalf of such'
supplier in relation to the goods or services or both supplied;
16
(106) “taif period”means the periodfor Whichthe return isfifiuired ‘ ‘
tobé‘finrmshed. 5
(107) “taxable person" means a person who‘is registered orliable to
“ beregisteredtmdersectxonZZorsecnonM "
\
(108) “taxable supply” means a snpply of goods or services orboth
whichisleviable totaxundet-thisAct; Mg» .1
(109) “taxable temtory”means the territory to whichthe provisions
ofthis Actapply: 7 cm
(110) “telecommunication service”means service of anydescription
(including éfe'étroiiicmail. voice mail, dataservices; audidtext
services, video text serfrio‘es, radio paging and cellulir mobile
telephone services) which is made available to users by means
of any transmission or neception of sign. signals; writing, .
,- images and sounds crimefligencc ofany natum‘. by wire, radio,
visual or other electro-magnetic means;
(11mm CentralGoods mammaamepsthecemral'
Goods and SemcesTaxAct.2017 11 ‘1
 
(112)“we: inStateor»“himinUnionterritoty ineans
the aggregate value of 2111 taxable supplies (excluding the value
ofinwptd supplsesonwhidltaxmpayablebyapersonon
reverse Charge basis)andexempt suppliesmade withinaState
or Union territory bya taxable person,exports of goods or
services or both and inter-Stete supplies ofgoods or services or
both rnade from the State or L5'nion territory by the said taxable
person but exeléaes centraLtax, State tax, Union territory tam":
integtated tax and cess;
,4 e «51“. CL“ :_,
 
(I 13) “nsuat place:of- residence? ineans—
(a) in case of an individual, theplace where he ordinar:1y
resrdes,3
“(13)::in: other cases;theplasgyherethepersonisincorporated
orothemse legallyconstitnted;
17
(114) “Union territory” means _
(a) The Andaman and Nicobar Islands;
(b) Lakshadweep;
(c) Dadra and Nagsr Haveli;
(d) Daman and Diu;
(e) Chandigarh; and
(0 Other territory;
Explanation? For the purposes of this Act, each Of the territories
specified in sub-clauses (a) to (f) shall be considered to be a separate
Union territory. ' - ~ ~ ' «
(115) “Union territory tax' means the Union territory goods and
servicestaxleviedundertheUnionTerritoryGoodsand9
ServicesTaxAct; ' . _
(116) “Union Territory Goods and Services Tax Act” means the
Union Territory Goods and SerVices Tax Act, 2017;
9 (117) “valid return” means a return furnished under sub-section (1)
of section 39 on which self—assessed tax has been paid in full;
(118) “voucher” means an instrument where there is an obligation
to accept it as conSideration or part consideration, for a supply
of goods or services and where the goods or services to be
supplied or the identities of their potential suppliers are either
indicated on the instrument itself or in related documentation,
including the terms and conditions ofuse of such instrument;
(119) “works contract? means a contract for building. constniction.
fabrication, completion, erection, installation, fitting out,
improvement, modification, repair, maintenance, renovatiOn,
alteration or commissioning of any 1111movab1e property
wherein ttansfer of property in g00ds is involved in the
execution of such contract; ' 9
(120) words and expressions used and not defined in this Act but
defined in the Integrated Goods and Services Tax Act, me
Central Goods and Services Tax Act, the Union Territory
Goods and Services Ta9x Act and the Godds and Services Tax
(Compensation to States)‘Act shall have the same meanings as
gssigned to them in those Acts. _ .
3.
4.
18
CHAPTER II .
ADMINISTRA'l‘ION
The Government shall, by notification, specify the following
classes of ofliceis for the purposes of this Act, namely:—
(a)
(b)
(C)
(d)
(e)
(f)
(8)
Commissioner of State tax.
Special Commissioners of State tax,
Additional Commissibners of State tax, 1
Joint Commissioners of State tax,
Deputy Commissioners of State tax.
Assistant Commissioners of State tax, and
any othet class of officers as it may deem fit:
Provided that. the officers appointed under the Manipur Value
Added Tax Act, 2004 shall be deemed to be the officers appointed
under the provisions of this Act.
(1)
(2)
(l)
(2)
"Ihe Governmentmay, in addition to the oflicers as may
be notified under section 3, appoint such persons as it
may think fit to be the officers under this Act. ‘
The Commissioner shall‘ have jurisdiction over the
whole of the. State, the Special Commissioner 11nd an
Additional Commissioner in respect of all or any of the
functions assigned to them. shall have jurisdiction over
the whole ofthe State or where the State Government so
directs, over any local area thereof, and all other officers
shall, subject to such cbnditions as may be specified,
have jurisdiction over the whole ofthe State or over such
local areas as the Commissioner may, by order, specify.
Subject to such conditions and limitations as the
Commissioner may impose, an 01110:: of State tax may
exercise the powers and discharge the duties oonhred
or imposed on' him under this Act
"An officer of State tax may exercise the panels ad
disdiarge the duties conferred or imposed under this
Act on any other officer of State tax who is m
to him.
Oflicers _under this Act.
Appointment ofofficers.
Panasofoficers.
(3)
(4)
(1)
(2)
'(3)
19
The Commissioner may, subject to such conditions and
limitations as may be specified in this behalfby him,
delegate his powers to any other officer subordinate to
Notwithstanding anything contained in this section. an
Appel1ate Authority. shall not exercise the powers and
discharge the duties conferred or imposed 011 any other
oflicer of State tax.
Without prejudice to the provisions of this Act. the
officers appointed under the Central Goods and Services
Tax Act are authorised to be’the proper oflicers for the
purposes of this Act, subject to such conditions as the
Government shall, on the recommendations of the
Council, by notification, specify.
Subject to the conditions specified in the notification
issued under sub-section (1),—
(a) whereanypmperoficerismesanorderunderthis
ActheshallaisoissueanorderundertheCentral
Goods'andServicesTaxAchasauthoxised'byflie
said Act under intimation to the jurisdictional
officerofcentraltax;
(b) where a proper officer under the Central Goods and
Seryices Tax Act has initiated any proceedings on
a subject matter, no proceedings shall be initiated
by the proper oflicer under this Act on the same
subject matter.
Any proceedings for rectification, appeal and revision,
wherever applicable, of any order passed by an officer
appointed under this Act, shall not lie before an oflicet
appointed under the Central Goods and Services Tax
Act.
Authorisationof
oflieersofcentnlmxas 9
properofiicerincertain
circumstances.
7. (1)
(2)
20
CHAPTER III
LEVY AND COLLECTION OF TAX
For the purposes of this Act. the expression N'supply’
includes—
(a)' all‘forms of supply of goods or services or both
such as sale, transfer, barter, exchange, license,
rental,1ease or disposal made or agreed to be made
for a consideration ,by a person in the coutse or
furtherance ofbusiness;
(b) import of services for a consideration whether or
not in the course or furtherance of business;
(c) the activities specified in Schedule I, made or
agreed to be made without a consideration; and
(d) the activities to be treated as supply ofgoods or
supply of services as referred to in Schedule II
Notwithstanding anything contained in‘sub-mtion (1),-
(a) activities orbansaeti'ons specified in Schedule III;
or -
(b) such activities or transactions undertaken by the
' CentralGovemment. a State Government or any
local authority'1n Which they are engaged as public
authorities, as maybe notified by the Government
on the recommendations of the Council,
shall be treated neither as a supply sfgoodsnor a simply of services.
(3) Subject to the provisions of sub-sections (1) and (2),
the Government may, on the recommendations of the
Council, specify, by notification. the transactions that
are to be treated as—-
(a) a supply of goods and not as a supply ofsemces; or
(b) a supply of services and not as a supply of goods.
8. The tax liability on a composite or a mixed supply shall be
determined in the following manner, namely: —
(a)
'(b)
a composite supply comprising two or more supplies.
one ofwhich is a principal supply, shallbetnatedasa
supply of such principal supply; and
a mixed supply comprising two or 111012 sonic shah
be treated as a supply of that particular supply which
attracts the highest rate of tax.
Scope of supply.
Taxiiabilityoncomposite
andmixedmliee
21
9. (1) - Subjectto the provisions of subsection (2), there shall Wand Collection-belevieida tax called the Manipurfioodsnd Saving
Tax on all intra‘State‘ supplies of goatk 0pm or
both, except on the supply‘of alcoholic liquorht ham
consumption, on the vagnedetermined under sectim 15.
and at such rates, not exceeding twenty per cent, as my
be notified by the Government, on the recomm \ , '
.Of the Council and collected in such manner asim'aybe
prescribed and shall be paid by the ténbl’e person.
(2) The State tax on the supply ofpetroleum crude, high speed
diesel, motor spirit (commonly known as Mr.naturalgas and aviation turbine fuel. shall be levied with effect
from such date as may be nofified'by theGovemment on
the recommendationsof the Council. ‘
(3) The Government may, on the recommendations of the
Council, by notificatibn, speeify categories of Supply of
goodsorserVieesorboth,thetuonwhichshaflbepaid
on reverse charge basis'by the recipient ofsuch-goods or
servicesorbothahdafltheprdvisionsofthisAdshafl
apply to such recipient as if he: is the person liable for
paying'the tax in relation toithe supply of such goods or
services or both.
(4) TheStatetaxinrespectofthesupplyoftaxablegoodsorv
services or bothbyampplier,whoisnotregistered.to a
registeredpersonshallbepaidbysuchpmondhrevase
chargebasis‘astherecipientandalltheprovisionsofthis
Act-shallapplytosuchtecipientlsifheistheperson
liableforpayingdneuxinrelafionmthemmyofmdx
goodsorserviceeorboth. ‘
(5) 'Ihe Governmeut-may, on the recommendgtionsbf the
Council, by notification. specify categories of services
the tax on intra-State supplies of which shall be paid by
, the electronic commerce operator ifsuch service: an
‘suppfiedthmughitandalltheprovisionsofthism
shall appl‘fto such electronic commerce operator as if he
is the supplier liable for paying the tax in'r'elation to the
supply, of smsh services: ’
Provided that where an electronic commerce operator does
not have a physical presence in the. taxable territory, any person
representing'sueh electronic commerce operator for my purpose in
the taxable territofy shall be liable to pay tax: .
22
Prtwided further that when: an electronic commerce operator
does nothaveaphysicaipmsenceindxeunfleterr'noryand he
does not have a representative in the said territory; such electronic
commerce operator shall appoint a person in the taxable territory
for the purpose ofpaying tax and such pusofishallbeliable to pay
tax.
(1) Notwithstanding anything to the conuaryeomained'm
this Act but subject to the provisionsofab-sections (3)
and (4) ofsection9 axegisteredpasomwhooeagregate
tumoverinthe preceding finandalyelrdidnotexoeed
.'3a.fifixxalmrupeemayopttopaxmneuomwmbk
‘byhhn,anamountcalculatedatsuchntzeasmaybe
prescribed.,but not exceeding.—
(a)
:3th
(e)
onepercentofthetumoverinStateincaseofa
manufacturer,
'fioandahalfpercent-ofthetnrminStatein
caseofpersonsengagedinmakingmppliesreferred
toinclause(b)ofparagraph6of$chednlelf, and
halfpercent. ofthemmoverihStateincaseof
othersuppliers,
subject to such conditions and restrictions as may be prescribed:
Provided that the Government may. by'notification, increase
the saidilififit’of fifiy lakh rupees to such higher amount, not
exéeeding one crofe tapes, as may be recommended by the Council.
(2) The registered personshall beeligible to opt under sub-
section (1), if—
(a)
(C)
(d)
' ‘11:)
he'is notengagedin the supply of services other
than supplies referred to in clause (b) of paragraph
6 of Schedule II;
heisnot engagetlinmakinganysupply ofgoods
Whicharenotleviable totaxunderthisAct;
heis notengaged“m makinganyinter—State outward L
supplies of goods;
heis not engaged in making any supply of goods
through an electronic commerce operator who is
required to collect tax at source under section 52;
and
heis notamanufacturerofsudtpodsasmaybe
notified on the recommendations ofthe Coundh ,
Composition levy.
4361961
23
. Provided that where more than one registered person ate having the
same Permanent Account Number (issued under the Inme-tax
Act 1961), the registered person shall not be eligible to opt fit the
scheme under sub-section (1)unless all such registered pmopt
to pay tax under that suh-section. , t. w
. (3)
(4)
(5) '
11.
The option availed ofby a registtmd person under sub-section
'(l)d1afllapsewitheffectfpomthedayonwhichhisw
tumoverduringafinancialyearexceedsthelimitspeeified
under sub-seetion(l).
A taxable person to whom the provisions of sub-section_ (1)
apply shall not collect any tax from the recipient on supplies
made by him nor shall he be entitled to any credit ofinput tax.
Ifthe proper officer has reasous to believe that a taxable person
has paid tax under sub-section (1) despite not being eligible,
'suchpersonshall, inadditiontoanytaxthatmaybepayable
by him under any other provisions ofthis Act, be liable to a
penalty and the' provisions of section 73 or section 74 shall,
mutatis mutandis, apply for determination oftax and penalty.
(1) Where the Government is satisfied that it is necessary
in the public interest so to do, it may, on the
recommendations of the Council, by notification,
exempt generally either absolutely or subject to such
conditions as may be specified therein, goods or services
or both of any specified description from the whole or
anypartofthetaxleviablethereonwitheffectfi'omsuch
date as may be specified in such notification. '
(2) WheretheGomnmtissafiMthatitkmy'
hithepubhcmtuwwmdqhmyonthe
recommendations of the Council, by special order in
‘eechCasqunderciremcesofanexeeptionalnamre
tobestatedinmchorder,exemptfrompaymentoftax
anygoodsorservicesorbothonwhichtaxisleviable.
(3) 'lhe Government may, if it considers necessary or
expedientsotodofor the purpose ofclarifying the scope .
or applicability of any ndtification issued under sub—
section (1) or order issued under sub-section (2). insult
an explanation in such notification or order. as the use ~
may be. by notification at any time within one year of
issue of the notification‘under su‘b-section (l) or order
under sub-section (2), and every such explanation shall
haveefi‘ectasifithadalwaysbeenthepartofthefirst
such notification or order, as the case may be.
Powertograntexunption
fi'omtu.
24
(4) Any notification issued by the Central Government, on
' .. themcdmmmdatbnsoftheCoundLundersub-section
' ' (1) ofsectionllorordflismedunderaab-section (2)01”
thesaidsection‘oftheCennalGoodsandServicesTaX/
Act shallbe deemedtobeanotifimtionornsthe case
may be, an order issued under this Act.
Explanation:—For the purposes of thissection. where an exemption
in respect ofanygoods or services orbothfmmfliewholeorpart of
the tax leviable thereon has been granted absolutely, the registered
person supplying such goods or services or both shall not collect the
tax, in excess ofthe effective rate, on such supply ofgoods or services
or both. '
25
CHAPTER IV
TIME AND VALUE OF SUPPLY
-----
supplyasiieterminedintetms oftheptovisionsofthis
section.
12, (l) Thehabflitytopaytaxongoodsshallanseattheumeof
(2) 'lhetimeofsupplyofgoodsslmllbetheeadierofthe
foflowiii'gdateanamelyv
(a) thedateOfissueofinvoieebythesuppIierorthelast
'dateonwhidiheisrequired, undersection3i,to
issuethe invoicewithrespectto the supply, or
, (b) thedateonwhiehthe applianceivesthepayment
~ withrespecttothesupply:
Providedthatwherethe suppheroftaxablegoodsreoeivesan
amountuptoonethousandrupeesmexcessoftheamomindm
in thetaxinvoiee, the time ofsupplyto theextentofsuchests
amount shall, at the option ofthe said supplier, bethedate ofissueof
inVoiceinrespeetofsuch excess" amount. ,
Explanation 1.— For the purposes of clauses (a) aiid(b). ‘snpply”
shallbedeemedtohavebeenmadetotheextentitiscoveredbythe
invoice or,asthecasemaybe, the payment.
Explanation 2.~ For the purposes of clause (b), “the date on which
the supplier receives the payment” shall be the date on which the
paymentisenteredinhisbooksofaccount orthedateonwhichthe
paymentiscreditedtohisbankaccounhwhicheveriseaflier.
(3) Incaseofmpphesmrespectofwmchtaxupaidorhable
tobepaidonrevetsechatgebwathettmeofmpply
shaflbetheearhestofthefojlomngdatesmmdr—
(a) the date of the receiptofgoods. or
(b) thedateofpaymentasisentezedinthebooksof
account of the recipient or the date on which the
paymehtis debitedin his bank aceount, whichever
‘ is earlier; or .
,(c) thedateimmediatelyfoliowingthirtydaysfi'om
the date of issue ofinvoice or any other document.
by whatever name called, in lieu thereofby the
when
Provided thatth it'is notpossibleto determine the time of
supphrunderdausetahdause (b)orclause(c), thetirneofsupply
shallbethedateofentrymthebooksofacconntofthereupientof
supply
'I‘imeofsuppiyofgoods.
(4)
26
Incaseofsiipplyofvnndlusbyaqplhthefimeof
supplyshallbe— . ,
(a) the dateofisundechaifthesupplyis
identifiable at that pain; a
1 _(b) "the date ormamm another
(5)
(6)
l3. (1)
(2)
cases.
Whereitisnotpofiblemdmtbtineofupply
under the. provisions of subfsedilll (2M(3)
or sub—section (4), thetimeoquiyjal—
(a) inacasewhereapefiodicdmhsbbefild
.bethedateonwhichsuchmisbheMtr
(b) inanyothercasebethedauondlidifllemis
paid. ‘
'Dietimeofsupplyto.theextentitreh;smaaddiin
mthevalueofmpplybywayofmbfieor
penalty for delayed payment of anyconsiderdim shall
bethedateonwhichthesupplierreeeivesadudmn
invalue;
Theliabilitytopaytaxon servicesslnllaxiaeatthetime
ofsupplygasdeterminedintermsofthepewiionsof
this section.
The time ofsiipply ofservices Shallbetheeadbtd'flle
following dates, namely:-
(a) the date ofi's'siieOf'invoicebythesupplieLKthe
invoioeisissuedwithintheperiodprescribednndet
sub-seCti'on (2)"of section 31.,or the date of reoe'gt
of payment; whichever is earlier; or
(b) thedateofprofisionofserviceiftheinvoiceisnot
issued within the period prescribed under sub-
section(2)ofsection 31 orthedateofreceiptof
payment, wineheverisearhermr
(c) the date on whichtherecipientshowsthereceiptof
servicesinhfsbooksofaccburmm

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