E X T R A O R D I N A R Y
PUBLISHED BY AUTHORITY
No. 88 Imphal, Wednesday, June 14, 2017 (Jyaistha 24, 1939)
GOVERNMENT OF MANIPUR
SECRETARIAT: LAW & LEGISLATIVE AFFAIRS DEPARTMENT
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 14,2017 is hereby published in the Official Gazette:
THE MANIPUR GOODS AND SERVICES TAX ACT, 2017
(Manipur Act No. 3 of 2017)
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 of the Republic of India as follows:-
1. Short title, extent and commencement.
(1) This Act may be called the Manipur Goods and Services Tax Act, 2017.
(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 of this Act shall be construed as a reference to the coming into force of that provision.