GOVERNMENT OF MANIPUR
SECRETARIAT: FINANCE DEPARTMENT
Imphal, the 22nd June 2017
No. 5/10/2017-FD(TAX) :- In exercise of the power conferred by section 164 of the Manipur Goods & Services Tax Act, 2017 (3 of 2017), the State Government hereby make the following Rules, 2017.
1. Short title and Commencement: –
(1) These rules may be called the Manipur Goods and Services Tax Rules, 2017.
(2) They shall come into force with effect from 22th June, 2017