Schedule II of Manipur GST Act 2017 ( Schedule II of Manipur GST Act 2017 explains Activities to be treated as supply of goods or supply of services ) SCHEDULE II [See section7] ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES 1. Transfer (a) any transfer of the title in goods is a supply of… Read More »
Schedule I of Manipur GST Act 2017 ( Schedule I of Manipur GST Act 2017 explains ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITH OUT CONSIDERATION ) SCHEDULE I [See section 7] ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITH OUT CONSIDERATION 1. Permanent transfer or disposal of business assets where input tax… Read More »
Section 174 of Manipur GST Act 2017 ( Section 174 of Manipur GST Act 2017 explains Repeal and saving and is covered in Chapter XXI : MISCELLANEOUS PROVISIONS ) Repeal and saving 174. (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act, (i) the Manipur Value Added Tax Act, 2004 (6… Read More »
Section 173 of Manipur GST Act 2017 ( Section 173 of Manipur GST Act 2017 explains Amendment of certain Acts and is covered in Chapter XXI : MISCELLANEOUS PROVISIONS ) Amendment of certain Acts 173. Save as otherwise provided in this Act, on and from the date of commencement of this Act-in the Manipur Municipalities Act, 1994 (43 of 1994),… Read More »
Section 172 of Manipur GST Act 2017 ( Section 172 of Manipur GST Act 2017 explains Removal of difficulties and is covered in Chapter XXI : MISCELLANEOUS PROVISIONS ) Removal of difficulties 172. (1) If any difficulty arises in giving effect to any provisions of this Act, the Government may, on the recommendations of the Council, by a general or… Read More »
Section 171 of Manipur GST Act 2017 ( Section 171 of Manipur GST Act 2017 explains Anti-profiteering Measure and is covered in Chapter XXI : MISCELLANEOUS PROVISIONS ) Anti-profiteering Measure 171. (1) Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by… Read More »
Section 170 of Manipur GST Act 2017 ( Section 170 of Manipur GST Act 2017 explains Rounding off of tax etc. and is covered in Chapter XXI : MISCELLANEOUS PROVISIONS ) Rounding off of tax etc. 170. The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, under… Read More »
Section 169 of Manipur GST Act 2017 ( Section 169 of Manipur GST Act 2017 explains Service of notice in certain circumstances and is covered in Chapter XXI : MISCELLANEOUS PROVISIONS ) Service of notice in certain circumstances 169. (1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by… Read More »
Section 168 of Manipur GST Act 2017 ( Section 168 of Manipur GST Act 2017 explains Power to issue instructions or directions and is covered in Chapter XXI : MISCELLANEOUS PROVISIONS ) Power to issue instructions or directions 168. The Commissioner may, if he considers it necessary or expedient so to do for the purpose of uniformity in the implementation… Read More »
Section 167 of Manipur GST Act 2017 ( Section 167 of Manipur GST Act 2017 explains Delegation of powers and is covered in Chapter XXI : MISCELLANEOUS PROVISIONS ) Delegation of powers 167. The Commissioner may, by notification, direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable by any authority or… Read More »