State Legislature.

Sa'R as olhtnrise provided in this Act, on and from the date of Amendment of certain • ,_,..,.. rmeot of this Act- Acts ill lhr Manipor Municipalities Act, ,1? in section 75, in sub- Kdion (1). clauses (c), and (i) shall be omitted; 6of200S 145-? ... 03101ntil 8of200D 174. (1) Saft as otherwise provided in this Act, on and from the date of commencement of this Act,. (i) the Manipur Value Added Tax Act, 2004, except in respect of goods included in the Entry of the State List of the Seventh Schedule to the Constitution, (ii) the Assam Amusement and Betting Tax Act, 1939(as extended to Manipur), (iii) the Manipur Tax on Luxury (Hotel & Lodging Houses) Act. (hereafter referred to as the repealed Acts) are hereby repealed. (2) The repeal of the said Acts and the amendment of the Acts specified in section (hereafter referred to as "such amendment'' or "amended Act': as the case may be) to the extent mentioned in sub-section (1) or section shall not- (a) revive anything not in force or existing at the time of such repeal; or (b) affect the previous operation of the repealed Acts and orders or anything duly done or suffered thereunder; or (c) affect any right, privilege, obligation, or liability acquired, accrued or incurred under the repealed Acts or orders under such repealed Acts: Provided that any tax exemption granted- as an incentive against investment through a notification shall not continue as privilege if the said notification is rescinded on or after the appointed day; or' Repeal and saving

IO of (d) affect any tax, surcharge, penalty, interest as are due or may become due or any forfeiture or punishment incurred or inflicted in respect of any offence or violation committed against the provisions ofthe repealed Acts; or (e) affect any investigation, inquiry, assessment proceedings, adjudication and any other legal proceedings or recovery of arrears or remedy in respect of any such tax, surcharge, penalty, fine, interest, right, privilege, obligation, liability, forfeiture or punishment, as aforesaid, and any such Investigation, inquiry, assessment proceedings, adjudication and other legal proceedings or recovery of arrears or remedy may be instituted, continuedor enforced, and any such tax, surcharge, penalty, fine, interest, forfeiture or punishment may belevied or imposed as ifthese Acts had not been so repealed; or (f) affect any proceedings including that relating to an appeal, revision, review or reference, instituted before, on or· after· the appointed day under the said repealed Acts and such proceedings shall be continuedunder the said repealed Acts as if this Act had not come into forceand the said Acts had not been amended or repealed. (3) The mention ofthe particular n;i,atters referred to in section and sub-section (1) . shall not be held to prejudice or affect the general application of section of the Manipur GeneralClauses Act, (Act No.IO of 1897) with regard to the effect of repeal.

.. SCHEI>mffil {See-section ·7tl ACTIVITIES TOBE TREATED AS SUPPLY EVEN IFMADE WITH- OUT CONSIDERA'lfflN iC.:: ... ,, Jr' \ 1. ??rmanenf transfer or dispos? o{ b?ess assets where input tax ?redit hasbeen availed on such assets . . 2. Supply of goo<ls '.or services or both between related persons or between distificipersons'aSspecified in section 25, when made in the course or furtherance of business; Providedthat gifts n.ot exceeding fifty thousaiid rupees in value in a financial year by an employer to an employee: shall not be treated as supply of goods or services or both. 3. Supply of goods-! (a) by a prin?ipal to his agent whiie'the agent undertakes to supply such goods on behalf ofthe principal; or · (b) by an agent toh' principal where the agent undertakes t6receive such goods on behalfof the principal. 4. Import .. of. services by a taxable person . from a related person or from any ofhis other establishments outside India, in the course or furtheranceorbusiness,

SGHEDULEII [See section7J ACTIVITIESTO BE TREATED AS SUPPLY OF GOODS OR SUPPLYOF SERVICES 1. Transfer (a) any transfer ofthe title .in goods is a supply of goods; (b) any transfer ofright in goods or of undividedshare in goods without the transfer of title tlteteot .•• a supply of services; (c) any transfer of title in goods und?; an agreement which stipulates that property in goods shall pass at a fu.ture date upon payment of full consideration as. agreed, is a supply of goods. 2. Landand Building (a) any lease, tenanc;>i, easement, lice.nee to occupy. land is a supply of services; (b) any lease or letting out of the building including a commercial, industrial or residential complex forbusiness or commerce, either ?holly or partly, is a supply of services. ?,- .·.·' ;," ··',·.·.. ,?-- ·•.. . . . ,.. . _., . ·,. ·. ·,. ' 3. Treatment or process Any treatment or process which is appliedto another person's goods is a supply of services. · 4. Transferof business assets (a) where goods fo{,;ning part of tne as.?ts of a. business are transferred or disposed of by or under the directions of the person carrying on the business so as no longer to form part of those assets, whether or not for a consideration, such transfer or disposal is a supply of goods by the person; · (b) where, by or under thedirection of a person carrying on a business, goods held or used forthe purposes ofthebusiness are put to any private useor are used, or made available to anyperson for use, for any purpose otherthan a purpose of the business, whether or not for a consideration, the usage or making availableof such goods is a supply of services; (c) where any person ceases to be a taxable person, any goods forming part ofthe assets of any business carried on by himshall be deemed to be supplied by him in the course or furtherance of hisbusiness immediately before he ceases to be a taxable person, unless- (i) the business is transferred as a going concern to another person; or (ii) thebusiness is carried on by a personal representative who is deemed to be a taxable person. 5. Supply of services The following shallbe treated as supply of service, namely:- (a) renting of immovable property;

20of (b) construction of a cowplex, building. civil structure ora part thereof, including a complex or building intendedfor sale to a buyer, wholly or partly, except where the entire consideiilion has beep .received after ?ce of completion certificate, }wh?te · ri!quired, by the competent authority or after its first occupation, whichever is-earlier. Explanation:- For the purposes.'of this clause- ( 1) th? ,?ression "competent authority" means the Government or any authority authorised to issue completion certificate under any law for the time being in force and in case of non-requirement of such certificate from such authority, from any or the following. namely> (i) an. ?chitect .·. regist?red wltt the Council of . A,.rchitecture constituted under the Architects Act, 1972; or (ii) a chartered engineer registe;e.d w:thtb? mstitution of Engineers (India);or (iii) a licensed surveyor of the respective local body of the city or town or village or development or plati.ning authority; (2) th?. ?tession "constrμction" inqudes. additions,. alterations, replacements or remodelling.?f any ,exisWi1S ?ivil structure, (c) temporary transfer or permitting the use or enjoyment of any intellectual property right; (d) development, design, programming, customisation, adaptation, "·.: upgradation, enhancement, . implementation of information technology software; {e) agreeing to the obligation to ref?11 from an act, or to tolerate an act or a situation, or to do an act; and (ff ' fransfer'of the right t<> tJst any goodsfo? any purpose ( whether or not for a specified period) f()r cash, deferred payment or other valuable consideration. 6. . Composite supply The following composite supplies shall be treated as a supply of services, namely:- (a) works contract as defined in clause (119) of section 2; and (b) supply, by way of or as part of any service or in any other manner whatseever; of goods, being food or any other article for human consumption or any drink (other than alcoholic liquor forhuman consumption), where such supply or service is' for cash, deferred payment or other valuable consideration. 7. Supply of Goods The following shall be treated as supply of goods, namely:- Supply of goods by any unincorporated association or body of persons .to a member thereof for cash, deferred payment or other valuable consideration.

'\_ ... -·_., .... ,., SCHBDutB Ill· (See aectJoa AClttttDS OR TRANSACI'IONS.WHIOHSIIAU,BBTRBATPll M81THBR AS A SUPPLYOP GOODS ·NOtlA ftmttldP 81lllVld!S 1. Service, by an employee to theemploye,ln .. c.ou.r,eofor In relatlon to hli'em,ployment. 2. Servlcea by any court or 1\ibunal e1tabU.bed ?er any law fbr tfle tlme being tmf&•ce. · · . . 3. (a) the fimotlollt pc,,folmff by the Me•• ,Qf;,PadlmMmt, ?ben ofState Le8k]ature, M?er1 of .; }tanchapb. Memben of M,umofpaUtle.s and Members . of · 6ther local authbrlUes, · (b) the duties rperform?d by' any peradn whoholdi any polt In pursuance of theprovlalom of the ConsUtuUon In that c:apadt)1 or (c) the d?tle, p.-forjp.ed by any peraon q a Chalrpe? or a ¥ember or .. ?· Dlre.ctor ln a, body established by the Central Governmtnt or a State·G<>venunent o,r local authority andwho Is· not deesnect u an emplc,yee before the commencement of thlt-clause? 4. Services of funeral, burlaJ, crematorium or mortuary including transportation of the 4eceued. s. Sale ofland and. subject toclatise (b) .of paragraph of Schedule Il, ule ef"buiU:llng. 6. Actlonable-.dilms,.other Jh? Jotteqi?ettlns and gambling. 1; , .. :,. ; .C,· .. .?·:?- ,I .- .; BrJ>la?tlOf',t- Por the purpo•e• gf pmgnph2 the term «court" lndU? District Court, High G"m-t apd.Su_p.remo Court. . . .· . _·-, u . . Tc?. KAMTh.U KlJMAR SINGH, Secretary (Law) to the Goyt. of Manipur, \ Printed at theDirectorateof Printing & Stationery, Government of Manipur/405-C/19-06-2017.