Chapter III LEVY AND COLLECTION OF TAX

(1)ThisActmaybecalledtheManipurGoodsandServicesTaxShorttitlem:and Act,2017.mmm‘m‘m (2)ItextendstothewholeofManipur (3)ItshallcomeintoforceonsuchdateastheStateGovernment may,bynotificationintheOfficialGazette,appoint: Providedthatdifferentdatesmaybeappointedfordifferent provisionsofthisActand anyreferenceinanysuchprovisionsto thecommencementofthisActshallbeconstruedasareferenceto thecomingintoforceofthatprovision.

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 of the Transfer of Pfopeity Act, 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) ,assignedtoitinsection92AoftheIncome-taxAct,1961; 43of1961. “adjudica‘tingauthority”meansanyauthority,appointedor authorisedcompetenttopassanyorderordecisionunder thisAct,butdoesnotincludetheCommissioner,Revisional Authority,theAuthorityforAdvan‘ceRuling.theAppellate AuthorityforAdvanceRuling,theAppellateAuthorityand theAppellateTribunal; “agent”meansaperson,includingafactor,broker,commission agent,arhatia,delcredereagent,anauctioneeroranyother mercantileagent,bywhatevernamecalled,whocarriesonthe businessofsupplyorreceiptofgoodsorservicesorbothon behalf ofanother; “aggregateturnover”meanstheaggregatevalueofalltaxable supplies(excludingthevalueofinwardsuppliesonwhichtax15 payablebyapersononreversechargebasis),exemptsupplies, exportsofgoodsorservicesorbothandinter—Statesuppliesof personshavingthesamePermanentAccountNumber,tobe computedonallIndiabasisbutexcludescentraltax,Statetax, -Unionterritorytax,integratedtaxandcess; “agriculturist”meansanindividualoraHinduUndividedA Familywhoundertakescultivationofland—' (a)byownlabour,or (b)bythe.labouroffamily,or (c)byservantsonwagespayableincashorkindorby hiredlabourunderpersonalsupervisionorthepersonal supervisionofanymemberofthefamily; “AppellateAuthority”means,anAuthorityappointedor authorisedtohearappealsandreferred”toinsection107; “AppellateTribunal”meanstheGoodsandServicesTax AppellateTribunalreferredtoinsection109; “appointedday”meansthedateonwhichtheprovisionsof thisActshallcomeintoforce; “assessment”meansdeterminationoftaxliabilityunderthis Actandincludesself-assessment,re—assessment,provisional assessment,summaryassessmentandbestjudgement assessment; “associatedenterprises”shallhavethesamemeaningas \

54of1963 (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 of his trade, profession or vocation;

38 of1949 (18) ‘11)servicesprovidedbyaraceclubbywayoftotalisatGrier' alicencetobookmakerinsuchclub;and (i)anyactivityortransactionundertakenbytheCentral Government,aStateGovernmentoranylocalauthority inwhichtheyareengagedaspublicauthorities; “businessvertical”meansadistinguishablecomponentofan enterprisethatisengagedin‘thesupplyofanindividualgoods orservicesoragroupofrelatedgoodsorserviceswhichis subjecttorisksandreturnsthataredifierentfromthoseofthe otherbusinessverticals.. , Explanation:—Forthepurposesofthisclause,factorsthatshould ‘beconsideredindeterminingwhethergoodsorservicesanrdatzed include— (’19) (20)“ (21) (22) (23) (a)thenatureofthegoodsorserViCes;, (b)thenatureoftheproductionprocesses;. (c)thetypeorclassofcustomersforthegoodsorservices; ((1)themethodsusedtodistributethegoodsorsupplyof services;and (e)the natureofregulatoryenvironment(wherever applicable),includingbanking,insuranceorpublic utilities; “capitalgoods”meansgoods,thevalueofwhichiscapitalised inthebooksofaccountsofthepersonclaimingtheinputtax creditandwhichareusedorintendedtobeusedinthecourse "orfurtheranceofbusiness; a1taxableperson”meansapersonwhooccasionally; undagtakestransactionsinvolvingsupplyofgoodsorservices’ orboth111thecourseorfurtheranceofbusiness,whetheras pxmcipalyagenta:inanyothercapacity,inthetaxableterritory wherehehas:19fixedplaceofbusiness;2

“centraltax’thecentralgoodsandservicestaxlevied undersection9oftheCentralGoodsandServicesTaxAct; “cess”shallhavethesamemeaningasassignedtoitinthe GoodsandServicesTax(Compensationto’States).Act; “charteredaccou’nt”meansacharteredaccountantas definedinclauseQofsub-section(1)ofsection2ofthe CharteredAccountantsAct,1949;

56of1980 (24) “Commissioner” means _ the Commissioner of State tax appointed under section 3; (25) "Commissioner in the Board” means the Commissioneri referred to in section of the Central Goods and Services " Tax Ad; ' > (26) “common portal” means the common goods and services tax electronic 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 of Manipur; (28) “company secretary” means a company secretary as defined in clause (c ) of sub-section '(1) of section 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 of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principalsupply;' 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 of goods 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 subsidy given by; _; {?Central Government or a State Government; ' " '

23of1959 (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 thesaidsupply; (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; “continuoussupplyofservices”meansasupplyofservices which is provided, or agreed to be provided, continuously 'or onrecurrentbasis,tinderacontract,fora periodexceeding threemonthswithperiodicpaymentobligationsandincludes supplyofsuchservicesastheGovernmentmay,subjectto suchconditions,asitmay,bynotification,specify; “conveyance”includesavessel,anaircraftandavehicle; “costaccountant”meansacostaccountantasdefinedinclause (c)ofsub-section(1)ofsection2oftheCostandWorks AccountantsAct,1959; “Council”meanstheGoodsandServicesTaxCouncil establishedunderarticle279AoftheConstitution;' “creditnote”meansadocumentissuedbyaregisteredperson undersub-section(1)ofsection34; “debitnote”meansadocumentissuedbyaregisteredperson undersubsection(3)ofsection34; “deemedeitports”meanssuchsugpliesofgoodsasmaybe notifiedundersection147;. / , ‘fdesignatedauthority”meanssuchauthorityasmaybenotified bytheCommissioner;1,..

210f2000 (41) (42) (43) (44) (45) (45) (47) “docuinent”includeswrittenorprintedrecordofanysortand electronicrecordasdefinedintheInformationTechnology .Act,2000- “drawbaclf’inrelationtoanygOOdsmanufacturedinIndia "andexported,meanstherebateofduty,taxorcesschargeable onanyimportedinputsoronanydomesticinputsorinput servicesusedinthemanufactureofsuchgoods: “electroniccashledger”meanstheelectroniccashledger referredto insubsection(1)ofsection49; “electroniccOmmerce”meansthesupplyofgoodsorservices orboth,includingdigitalproductsoverdigitalorelectronic network; “electroniccommerceoperator”meansanypersonwhoowns, operatesormanagesdigitalorelectronicfacilityorplatform forelectroniccommerce;. “electroniccreditledger”meanstheelectroniccreditledger referredtoinsub-section(2)ofsection49; “exemptsupply"meanssupplyofanygoodsorservicesorboth whichattractsnilrate.oftaxorwhichmaybeexemptfromtax 'undersection11,orundersection6oftheIntegrated'Goods (48) (49) (50) andServicesTaxAct;andincludesnon-taxable supply; “existinglaw”meansanylaw,notification,order,ruleor regulationrelatingtole'Vyandcollectionofdutyortaxongoods orservicesorbothpassedormadebeforethecbmmencement ofthisActbytheLegislatureoranyauthorityorperson havingthepowertomakesuchlaw,notification,order,ruleor regulation; “family”means,— (i)thespouseandchildrenoftheperson,and (ii)theparents,grand-parentsbrothersandsistersofthe personiftheyarewho11yormainlydependentonthe saidperson;. . “fixedestablishment”meansaplace(otherthantheregistered placeofbusiness)whichischaracterisedbyasufficientdegree, ofpermanenceandsuitablestructureintermsofhumanand technicalresourcestosupplyseryices,ortoreceiveanduse servicesforitsownneeds;

80of1976 (51) (52) (53) (54) (55) (56) (57) (58) (59) (60) (61) “Fund” means the Consumer Welfare Fund established under section 57; “goods”meanseverykindofmovablepropertyotherthan moneyandsecuritiesbutincludesactionableclaim,gmwing crops,grassandthingsattachedtoorformingpartofthe landwhichareagreedtobeseveredbeforesupplyorundera contractofsupply; “Government”meanstheGovernmentofManipur; “GoodsandServices“Tax(CompensationtoStates)Act” meanstheGoodsandServicesTax(CompensationtoStates) Act.2017; “goodsandservicestaxpractitioner”meansanypersonwho hasbeenapprovedundersection48toactassuchpractitioner; “India”meanstheterritoryofIndiaasreferredtoinarticle1 oftheConstitution,itsterritorialwaters,seabedandsub-soil underlyingsuchwaters,continentalshelf,exclusiveeconomic zoneoranyothermaritimezoneasreferredtointheTerritorial Waters,ContinentalShelf,ExclusiveEconomicZoneandother MaritimeZonesAct,1976,andtheairspaceaboveitsterritory andterritorialwaters ‘IntegratedGoodsandServicesTaxAct”meanstheIntegrated GoodsandServicesTaxAct,2017; “integratedtax”meanstheintegratedgoodsandservicestax leviedundertheIntegratedGoodsandServicesTaxAct; “input”meansanygoodsotherthancapitalgoodsusedor intendedtobeusedbyasupplierinthecourseorfurtherance ofbusiness; “inputservice”meansanyserviceusedorintendedtobeused byasupplierinthecourseorfurtheranceofbusiness; “InputServiceDistributor”meansanofficeofthesupplierof goodsorservicesorbothwhichreceivestaxinvoicesissued undersection31towardsthereceiptofinputservicesand issuesaprescribeddocumentforthepurposesofdistributing thecreditofcentraltax,Statetax,integratedtaxorUnion territorytaxpaidonthesaidservicestoasupplieroftaxable goodsorservicesorbothhavingthesamePermanentAccount Numberasthatofthesaidoffice;

(62) (63) (64) (65) (66) (67) (63) (69) “inputtax”inrelationtoaregisteredperson,meansthecentral tax,Statetax,integratedtax01Unionterritorytaxchargedon anysupplyofgoodsorservicesorbothandincludes— (a)theintegratedgoodsandservicestaxchargedonimport ofgoods; (b)thetaxpayableundertheprovisionsofsubsections(3) and(4)ofsection9; (c)thetaxpayableundertheprovisionsofsub-section(3) and(4)ofsection5oftheIntegratedGoodsandServices TaxAct;-or (d)thetaxpayableundertheprovisiensofsub-sections(3) and(4)ofsection9oftheCentralGoodsandServices TaxAct, butdoesnotincludethetaxpaidunderthecompositionlevy; “inputtaxcredit’meansthecreditofinputtax; “intra-Statesupplyofgoods’shallhavethemeaningas assignedtoit1nsection8 oftheIntegratedGoodsandServices TaxAct; “intra-Statesupplyofservices”shallhavethemeaningas assignedtoitinsection8oftheIntegratedGoodsandServices TaxAct; “invoice”or“taxinvoice”meansthetaxinvoicereferredtoin section31; “inwardsupply”inrelationtoaperson,shallmeanreceiptof goodsorservicesorbothwhetherbypurchase,acquisitionor anyothermeans,withorwithoutconsideration; “jobwork”meansanytreatmentorprocessundertakenbya personongoodsbelongingtoanotherregisteredpersonand theexpression“jobworker”shallbeconstruedaccordingly; “localauthority”means— (a)a“Panchayat’asdefinedinclause(d)ofarticle243ofthe Constitution; (b)'a“Municipality"asdefinedinclause(e)ofarticle243Pof theConstitution; (c)aMunicipalComnntteaaZillaParishad.aDistrictBoard. and anyotherauthoritylegallyentitledto,orentrusted bytheCentralGovernmentoranyStateGoya‘nment withthecontrolormanagementofamunicipalorlocal fund;

(ldm (70) mi (72) (d). (e) (f) (g) a Cantonment Board as defined in section of the Cantonments Act, 2006; 'a Regional Council or a District Council constituted under the SixthSchedule to the Constitution; a Development Board censtituted under article of the 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 for which 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 (a fixed establishment elsewhere), the Incation of such fixed establishment; where a supply is received at more than one establishment, whether the place of business or fixed establishment, the location of the“ establishment most directly concerned with 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 for which the registration has been obtained, the location of such place of business; where a supplyis made from a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment; ' ' » where a supply is made from more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the provisions of the supply; and in absence of such places, the location of the usual of residence of the supplier; ‘ / “manufacture” means processing of raw material or inputs in any manner that results in emergence of a new product having a distinct name, character and use and the term “manufacturer” shall be construed accordingly; ‘

S9of1988 (73) (74) “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 isheld for itsnumismatic 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 21of1860 (81) 13"" “other territory” iddudes territories other :than those comprising in a State and these referred to m sub-clauses (a) ' 32mm ofcianse (1149 (82) (83) {wwwn~13-»121., “output tax? in relation to a taxable person, means the tax chargeable undei this A 3; 9n taxable supply of goods or services or both made by .or by his agent but exdudes tax payable by 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 agreed tb be niade by such person in the course or furtherance of business; <84»)

(a)anindividual; (b)aHinduundividedfamily titeracompany; ”(d)“afirm;~v (e)aLimitedLiabilityPartnership; (f) an association of persons ’31.- a body of indivxduals, whether incorporated or nohp India 61' outside India; (g) any mention established hym fingr any Central Act, State Act or Provincial Act or a Government company as defined' 1n clause (45) of section of the Companies Act, 9,2013;i ' (h) anybody cnrporate incorporated by or under the laws of acountryoutsideIndia; (i)aca-ogeratlvesocietyregisteredunderanylawrelating tocooperativesocieties; (j)gaiocalauthority;. (k) Central Government or a StatenGovemment; (l) society as defined under the Societies Registration Act, 1860; t, g (m) wt; and 5: v 'zzs'tz (n) every artificial )undrcal persen, mt falhng within any of , the above; ' E (8533splaceofbusmessghpcludes— :~:3a,"5111 (a) a pIacefmm where. thetbusmess is ordinarily carried on, a * andnneludes a Warehouse, «a go’down Or any other place .“ , ewwhéneta Mbte person stores his goods, shpplies or receivesgoodsorservicesorboth;orEz

(86) (87) (88) (89) (90) .(91) (92)“ (és) (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; . '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 “principal place of business” means the place ,of business specified as the principal place of business in the certificate of registration; ' “principal supply?” means the supply of goods 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 of goods, 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; ' - - - _

42of1956 (94) “registered person” means a person who is registered under section but does not include a person having a Unique Identity Number. (95) “regulations” incans the regulations made by the Government under this Act on the recommendations of the Council; (96)“removal”inrelationto‘gdods,means—’ (a)despatchoftheg00dsfordeIiVe-Iybythesupplierthereof orbyanyotherpersonactingonbehalfof’suchsupplier; or ,(b)co11ectionofthegoodsbytherecipientthereoforbyany ,otherpersonactingonbehalfofsuchrecipient; (97)“return”meansanyreturnprescribedorotherwiserequiredto befurnishedby'01-underthisActortherulesmadethereunder; (98)“reversecharge?meanstheliabilitytopaytaxbytherecipient ofSupplyofgoodsorservicesorbothinsteadofthesupplierof suchgoodsorservicesorbothundersub-section(3)orsub- section(4)ofsection9,01‘undersub-section(3)ors_ub--section (4)ofsection5oftheIntegratedGoodsandServicesTaxAct; (99)“RevisionalAuthority”meansanauthorityappointedor 7authoriSedunderthisActforrevisionofdecisionororders referredtoinsection108; (100)“Schedule”meansaSchedu1eappendedstothisAct; (101)“securities”shallhavethesamemeaningasassignedtoitin clause(h)ofsection2 oftheSecuritiesContracts(Regulation) Am1956; (102)“services”meansanythingotherthangoods;moneyand 'securitiesbutincludesactivitiesrelatingtotheuseofmoney oritsconversionbycashorbyanyothermode, from one1 form,currencyordenomination,toanotherform,currencyor denominationforwhichaseparateconsiderationischarged; (103)“State”meanstheStateofManiput; (104)“Statetax”meansthetaxleviedunderthisAct; (105)“supplier”inrelationtoanygoodsorservicesorboth,shall meanthepersonsupplyingthesaidgoodsorServicesorboth andshallincludeanagentactingassuchonbehalfofsuch' supplierinrelationtothegoodsorservicesorbothsupplied;

(106) “taif period” means the period for Which the return is fifiuired ‘ ‘ to bé‘finrmshed. (107) “taxable person" means a person who‘ is registered or liable to “ beregisteredtmdersectxonZZorsecnonM " \ (108) “taxable supply” means a snpply of goods or services or both whichisleviable totaxundet-thisAct; Mg» .1 (109) “taxable temtory” means the territory to which the provisions of this Act apply: cm (110) “telecommunication service” means service of any description (including éfe'étroiiic mail. voice mail, data services; 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 mammaameps thecemral' Goods and Semces TaxAct.2017 ‘1

(112) “we: in State or» “him in Union territoty ineans the aggregate value of taxable supplies (excluding the value ofinwptd supplsesonwhidltaxmpayablebyapersonon reverse Charge basis) and exempt supplies made within a State or Union territory by a 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; ,4e«51“.CL“:_,

(I13)“nsuatplace:of-residence?ineans— (a) in case of an individual, the place where he ordinar:1y resrdes, “(13):: in: other cases; the plasgyhere the person is incorporated or othemse legally constitnted;

(114) “Union territory” means _ (a) The Andaman and Nicobar Islands; (b) Lakshadweep; (c) Dadra and Nagsr Haveli; (d)DamanandDiu; (e) Chandigarh; and (0 Otherterritory; 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; (117) “valid return” means a return furnished under sub-section (1) of section 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 of use 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; ' (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.

TheGovernmentshall,bynotification,specifythefollowing classesofofliceisforthepurposesofthisAct,namely:— (a) (b) (C) (d) (e) (f) (8) CommissionerofStatetax. SpecialCommissionersofStatetax, AdditionalCommissibnersofStatetax,1 JointCommissionersofStatetax, DeputyCommissionersofStatetax. AssistantCommissionersofStatetax,and anyothetclassofofficersasitmaydeemfit: Providedthat.theofficersappointedundertheManipurValue AddedTaxAct,2004shallbedeemedtobetheofficersappointed undertheprovisionsofthisAct. (1) (2) (l) (2) "IheGovernmentmay,inadditiontotheoflicersasmay benotifiedundersection3,appointsuchpersonsasit maythinkfittobetheofficersunderthisAct.‘ TheCommissionershall‘havejurisdictionoverthe wholeofthe.State,theSpecialCommissioner11ndan AdditionalCommissionerinrespectofalloranyofthe functionsassignedtothem.shallhavejurisdictionover thewholeoftheStateorwheretheStateGovernmentso directs,overanylocalareathereof,andallotherofficers shall,subjecttosuchcbnditionsasmaybespecified, havejurisdictionoverthewholeoftheStateoroversuch localareasastheCommissionermay,byorder,specify. Subjecttosuchconditionsandlimitationsasthe Commissionermayimpose,an01110::ofStatetaxmay exercisethepowersanddischargethedutiesoonhred orimposedon'himunderthisAct "AnofficerofStatetaxmayexercisethepanelsad disdiargethedutiesconferredorimposedunderthis ActonanyotherofficerofStatetaxwhoism tohim. Oflicers_underthisAct. Appointmentofofficers. Panasofoficers.

(3) (4) (1) (2) '(3) The Commissionermay,subjecttosuchconditionsand limitationsasmaybespecifiedinthisbehalfbyhim, delegatehispowerstoanyotherofficersubordinateto Notwithstandinganythingcontainedinthissection.an Appel1ateAuthority.shallnotexercisethepowersand dischargethedutiesconferredorimposed011anyother oflicerofStatetax. WithoutprejudicetotheprovisionsofthisAct.the officersappointedundertheCentralGoodsandServices TaxActareauthorisedtobe’theproperoflicersforthe purposesofthisAct,subjecttosuchconditionsasthe Governmentshall,ontherecommendationsofthe Council,bynotification,specify. Subjecttotheconditionsspecifiedinthenotification issuedundersub-section(1),— (a)whereanypmperoficerismesanorderunderthis ActheshallaisoissueanorderundertheCentral Goods'andServicesTaxAchasauthoxised'byflie saidActunderintimationtothejurisdictional officerofcentraltax; (b)whereaproperofficerundertheCentralGoodsand SeryicesTaxActhasinitiatedanyproceedingson asubjectmatter,noproceedingsshallbeinitiated bytheproperoflicerunderthisActonthesame subjectmatter. Anyproceedingsforrectification,appealandrevision, whereverapplicable,ofanyorderpassedbyanofficer appointedunderthisAct,shallnotliebeforeanoflicet appointedundertheCentralGoodsandServicesTax Act. Authorisationof oflieersofcentnlmxas9 properofiicerincertain circumstances.

7.(1) (2)

ForthepurposesofthisAct.theexpressionN'supply’ includes— (a)'all‘formsofsupplyofgoodsorservicesorboth suchassale,transfer,barter,exchange,license, rental,1easeordisposalmadeoragreedtobemade foraconsideration,byapersoninthecoutseor furtheranceofbusiness; (b)importofservicesforaconsiderationwhetheror notinthecourse orfurtheranceofbusiness; (c)theactivitiesspecifiedinScheduleI,madeor agreedtobemadewithoutaconsideration;and (d)theactivitiestobetreatedassupplyofgoodsor supplyofservicesasreferredtoinScheduleII Notwithstandinganythingcontainedin‘sub-mtion(1),- (a)activitiesorbansaeti'onsspecifiedinScheduleIII; or- (b)suchactivitiesortransactionsundertakenbythe 'CentralGovemment.aStateGovernmentorany localauthority'1nWhichtheyareengagedaspublic authorities,asmaybenotifiedbytheGovernment ontherecommendationsoftheCouncil, shallbetreatedneitherasasupplysfgoodsnorasimplyofservices. (3) Subjecttotheprovisionsofsub-sections(1)and(2), theGovernmentmay,ontherecommendationsofthe Council,specify,bynotification.thetransactionsthat aretobetreatedas—- (a)asupplyofgoodsandnotasasupplyofsemces;or (b)asupplyofservicesandnotasasupplyofgoods.

determinedinthefollowingmanner,namely:— (a) '(b) acompositesupplycomprisingtwoormoresupplies. oneofwhichisaprincipalsupply,shallbetnatedasa supplyofsuchprincipalsupply;and amixedsupplycomprisingtwoor111012sonicshah betreatedasasupplyofthatparticularsupplywhich attractsthehighestrateoftax. Scopeofsupply. Taxiiabilityoncomposite andmixedmliee

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. natural gas 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: .

Prtwidedfurtherthatwhen:anelectroniccommerceoperator doesnothaveaphysicaipmsenceindxeunfleterr'noryandhe doesnothavearepresentativeinthesaidterritory;suchelectronic commerceoperatorshallappointapersoninthetaxableterritory forthepurposeofpayingtaxandsuchpusofishallbeliabletopay tax. (1)Notwithstandinganythingtotheconuaryeomained'm thisActbutsubjecttotheprovisionsofab-sections(3) and(4)ofsection9axegisteredpasomwhooeagregate tumoverintheprecedingfinandalyelrdidnotexoeed .'3a.fifixxalmrupeemayopttopaxmneuomwmbk ‘byhhn,anamountcalculatedatsuchntzeasmaybe prescribed.,butnotexceeding.— (a) :3th (e) onepercentofthetumoverinStateincaseofa manufacturer, 'fioandahalfpercent-ofthetnrminStatein caseofpersonsengagedinmakingmppliesreferred toinclause(b)ofparagraph6of$chednlelf,and halfpercent.ofthemmoverihStateincaseof othersuppliers, subjecttosuchconditionsandrestrictionsasmaybeprescribed: ProvidedthattheGovernmentmay.by'notification,increase thesaidilififit’offifiylakhrupeestosuchhigheramount,not exéeedingonecrofetapes,asmayberecommendedbytheCouncil. (2)Theregisteredpersonshallbeeligibletooptundersub- section(1),if— (a) (C) (d) '‘11:) he'isnotengagedinthesupplyofservicesother thansuppliesreferredto inclause(b)ofparagraph 6ofScheduleII; heisnotengagetlinmakinganysupplyofgoods WhicharenotleviabletotaxunderthisAct; heisnotengaged“mmakinganyinter—StateoutwardL suppliesofgoods; heisnotengagedinmakinganysupplyofgoods throughanelectroniccommerceoperatorwhois requiredtocollecttaxatsourceundersection52; and heisnotamanufacturerofsudtpodsasmaybe notifiedontherecommendationsoftheCoundh, Compositionlevy.

4361961 . 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 pm opt to pay tax under that suh-section. , t. w .(3) (4) (5)' 11. Theoptionavailedofbyaregisttmdpersonundersub-section '(l)d1afllapsewitheffectfpomthedayonwhichhisw tumoverduringafinancialyearexceedsthelimitspeeified undersub-seetion(l). Ataxablepersontowhomtheprovisionsofsub-section_(1) applyshallnotcollectanytaxfromtherecipientonsupplies madebyhimnorshallhe beentitledtoanycreditofinputtax. Iftheproperofficerhasreasoustobelievethatataxableperson haspaidtaxundersub-section(1)despitenotbeingeligible, 'suchpersonshall,inadditiontoanytaxthatmaybepayable byhimunderanyotherprovisionsofthisAct,beliabletoa penaltyandthe'provisionsofsection73orsection74shall, mutatismutandis,applyfordeterminationoftaxandpenalty. (1)WheretheGovernmentissatisfiedthatitisnecessary inthepublicinterestsotodo,itmay,onthe recommendationsoftheCouncil,bynotification, exemptgenerallyeitherabsolutelyorsubjecttosuch conditionsasmaybespecifiedtherein,goodsorservices orbothofanyspecifieddescriptionfromthewholeor anypartofthetaxleviablethereonwitheffectfi'omsuch dateasmaybespecifiedinsuchnotification.' (2)WheretheGomnmtissafiMthatitkmy' hithepubhcmtuwwmdqhmyonthe recommendationsoftheCouncil,byspecialorderin ‘eechCasqunderciremcesofanexeeptionalnamre tobestatedinmchorder,exemptfrompaymentoftax anygoodsorservicesorbothonwhichtaxisleviable. (3)'lheGovernmentmay,ifitconsidersnecessaryor expedientsotodoforthepurposeofclarifyingthescope. orapplicabilityofanyndtificationissuedundersub— section(1)ororderissuedundersub-section(2).insult anexplanationinsuchnotificationororder.astheuse~ maybe.bynotificationatanytimewithinoneyearof issueofthenotification‘undersu‘b-section(l)ororder undersub-section(2),andeverysuchexplanationshall haveefi‘ectasifithadalwaysbeenthepartofthefirst suchnotificationororder,asthecasemaybe. Powertograntexunption fi'omtu.

(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 of the effective rate, on such supply ofgoods or services orboth. '