{"id":12617,"date":"2025-12-07T06:19:28","date_gmt":"2025-12-07T06:19:28","guid":{"rendered":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/?p=12617"},"modified":"2025-12-07T07:09:03","modified_gmt":"2025-12-07T07:09:03","slug":"manipur-gst-second-amendment-bill-2025-what-changes-and-why-it-matters","status":"publish","type":"post","link":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/manipur-gst-second-amendment-bill-2025-what-changes-and-why-it-matters\/","title":{"rendered":"Manipur GST Second Amendment Bill 2025: What Changes and Why It Matters"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Abstract\"><\/span>Abstract<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>The Manipur Goods and Services Tax (Second Amendment) Bill, 2025<\/strong> stands as a timely and visionary reform under the decisive leadership of <strong>Smt. Nirmala Sitharaman, Hon&#8217;ble Finance Minister<\/strong>, reflecting the Union Government\u2019s unwavering commitment to legal clarity, fiscal discipline, and ease of doing business. By seamlessly aligning Manipur\u2019s GST framework with the latest national reforms introduced through the Finance Act, 2025, the amendment eliminates regulatory uncertainty arising during President\u2019s Rule and restores full legislative continuity.<\/p><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_83 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #0c0c0c;color:#0c0c0c\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #0c0c0c;color:#0c0c0c\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/manipur-gst-second-amendment-bill-2025-what-changes-and-why-it-matters\/#Abstract\" >Abstract<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/manipur-gst-second-amendment-bill-2025-what-changes-and-why-it-matters\/#Manipur_Goods_and_Services_Tax_Second_Amendment_Bill_2025\" >Manipur Goods and Services Tax (Second Amendment) Bill, 2025<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/manipur-gst-second-amendment-bill-2025-what-changes-and-why-it-matters\/#Alignment_With_Central_GST_Amendments\" >Alignment With Central GST Amendments<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/manipur-gst-second-amendment-bill-2025-what-changes-and-why-it-matters\/#Introduction_Of_Track_And_Trace_System\" >Introduction Of Track And Trace System<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/manipur-gst-second-amendment-bill-2025-what-changes-and-why-it-matters\/#Objectives_Of_The_Track_And_Trace_System\" >Objectives Of The Track And Trace System<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/manipur-gst-second-amendment-bill-2025-what-changes-and-why-it-matters\/#Clarity_On_Taxation_Of_Vouchers\" >Clarity On Taxation Of Vouchers<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/manipur-gst-second-amendment-bill-2025-what-changes-and-why-it-matters\/#Key_Clarifications_On_Vouchers\" >Key Clarifications On Vouchers<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/manipur-gst-second-amendment-bill-2025-what-changes-and-why-it-matters\/#Corrected_Definition_Of_%E2%80%9CPlant_And_Machinery%E2%80%9D\" >Corrected Definition Of \u201cPlant And Machinery\u201d<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/manipur-gst-second-amendment-bill-2025-what-changes-and-why-it-matters\/#Uniform_10_Pre-Deposit_For_Appeals\" >Uniform 10% Pre-Deposit For Appeals<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/manipur-gst-second-amendment-bill-2025-what-changes-and-why-it-matters\/#Objectives_Of_The_Pre-Deposit_Rule\" >Objectives Of The Pre-Deposit Rule<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/manipur-gst-second-amendment-bill-2025-what-changes-and-why-it-matters\/#SEZ_And_Free_Trade_Warehousing_Zone_Transactions\" >SEZ And Free Trade Warehousing Zone Transactions<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/manipur-gst-second-amendment-bill-2025-what-changes-and-why-it-matters\/#Tax_Treatment_Of_SEZ_And_FTWZ_Transactions\" >Tax Treatment Of SEZ And FTWZ Transactions<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/manipur-gst-second-amendment-bill-2025-what-changes-and-why-it-matters\/#Major_Relief_in_GST_Rates\" >Major Relief in GST Rates<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/manipur-gst-second-amendment-bill-2025-what-changes-and-why-it-matters\/#Relief_for_Essential_Items\" >Relief for Essential Items<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/manipur-gst-second-amendment-bill-2025-what-changes-and-why-it-matters\/#Inverted_Duty_Structure_Largely_Resolved\" >Inverted Duty Structure Largely Resolved<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/manipur-gst-second-amendment-bill-2025-what-changes-and-why-it-matters\/#Boost_for_Tourism_and_Hospitality\" >Boost for Tourism and Hospitality<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/manipur-gst-second-amendment-bill-2025-what-changes-and-why-it-matters\/#Why_This_Bill_Is_Crucial_for_Manipur\" >Why This Bill Is Crucial for Manipur<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/manipur-gst-second-amendment-bill-2025-what-changes-and-why-it-matters\/#Conclusion\" >Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n\n<p>The introduction of the Track and Trace system strengthens transparency and curbs tax evasion, while long-pending ambiguities on vouchers, plant and machinery, SEZ and FTWZ transactions, and appellate procedures have been resolved with precision. Significant rationalisation of GST rates, relief for essential goods, correction of inverted duty structures, and targeted support to tourism and traditional industries further demonstrate a growth-oriented and people-centric approach.<\/p>\n\n\n\n<p>This landmark amendment not only safeguards state revenue but also empowers businesses with confidence, uniformity, and stability\u2014firmly positioning Manipur on a progressive and nationally integrated economic path under the stewardship of <strong>Nirmala Sitharaman, Hon&#8217;ble Finance Minister<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"manipur-gst-second-amendment-bill-2025\"><span class=\"ez-toc-section\" id=\"Manipur_Goods_and_Services_Tax_Second_Amendment_Bill_2025\"><\/span>Manipur Goods and Services Tax (Second Amendment) Bill, 2025<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The Manipur Goods and Services Tax (Second Amendment) Bill, 2025 marks an important step in bringing the state\u2019s tax framework fully in line with recent national GST reforms. The Bill seeks to replace an earlier ordinance and permanently incorporate changes that were already introduced at the central level through the Finance Act, 2025.<\/p>\n\n\n\n<p>Since Manipur was under President\u2019s Rule at the time the central amendments were notified, the required changes in the State GST law could not be passed through the Legislative Assembly. To ensure continuity and avoid legal gaps, the Centre issued an ordinance in October 2025. The current Bill now aims to convert that temporary measure into a permanent law.<\/p>\n\n\n\n<p>This amendment ensures that businesses and taxpayers in Manipur receive the same legal clarity, compliance benefits, and procedural ease that are already available in other states.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"alignment-with-central-gst-amendments\"><span class=\"ez-toc-section\" id=\"Alignment_With_Central_GST_Amendments\"><\/span>Alignment With Central GST Amendments<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Under India\u2019s GST system, any amendment made to the Central GST Act also requires corresponding updates in State GST laws. The Finance Act, 2025 amended Sections 121 to 134 of the Central GST Act, and these changes came into force nationwide in October 2025 after approval by a majority of states.<\/p>\n\n\n\n<p>Due to the absence of an elected government in Manipur at that time, these updates could not be immediately implemented through the Assembly. The Second Amendment Bill now ensures full legal adoption of these reforms for the state.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"introduction-of-track-and-trace-system\"><span class=\"ez-toc-section\" id=\"Introduction_Of_Track_And_Trace_System\"><\/span>Introduction Of Track And Trace System<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>One of the most significant reforms implemented through this amendment is the Track and Trace system. This digital tool allows authorities to monitor the movement of goods across the supply chain in real time.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"objectives-of-track-and-trace-system\"><span class=\"ez-toc-section\" id=\"Objectives_Of_The_Track_And_Trace_System\"><\/span>Objectives Of The Track And Trace System<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Prevent tax leakages,<\/li>\n\n\n\n<li>Curb fake invoicing,<\/li>\n\n\n\n<li>Improve overall GST compliance.<\/li>\n<\/ul>\n\n\n\n<p>By improving transparency in the movement of goods, the system strengthens revenue protection while reducing fraudulent practices.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"clarity-on-taxation-of-vouchers\"><span class=\"ez-toc-section\" id=\"Clarity_On_Taxation_Of_Vouchers\"><\/span>Clarity On Taxation Of Vouchers<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The amendment also removes confusion surrounding the taxability of vouchers. Earlier, disputes frequently arose over whether the issuance of a voucher itself constituted a taxable supply.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"key-clarifications-on-vouchers\"><span class=\"ez-toc-section\" id=\"Key_Clarifications_On_Vouchers\"><\/span>Key Clarifications On Vouchers<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Issuing a voucher is not treated as the supply of goods or services.<\/li>\n\n\n\n<li>GST liability will arise only when the voucher is actually redeemed for goods or services.<\/li>\n<\/ul>\n\n\n\n<p>This change promotes ease of doing business and prevents unnecessary litigation.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"corrected-definition-of-plant-and-machinery\"><span class=\"ez-toc-section\" id=\"Corrected_Definition_Of_%E2%80%9CPlant_And_Machinery%E2%80%9D\"><\/span>Corrected Definition Of \u201cPlant And Machinery\u201d<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Earlier, the GST law referred to \u201cplant or machinery,\u201d which led to interpretational issues and disputes. The amendment corrects this by changing the wording to \u201cplant and machinery\u201d, removing ambiguity.<\/p>\n\n\n\n<p>Importantly, this correction is being applied retrospectively from 1 July 2017, the date when GST was first implemented. This ensures that businesses in Manipur are also eligible for benefits already available across India due to this clarification.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"uniform-10-percent-pre-deposit-for-appeals\"><span class=\"ez-toc-section\" id=\"Uniform_10_Pre-Deposit_For_Appeals\"><\/span>Uniform 10% Pre-Deposit For Appeals<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>To bring consistency in the appellate process, the amendment mandates a 10% pre-deposit for filing GST appeals \u2014 even in cases where only penalties are under challenge.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"objectives-of-pre-deposit-rule\"><span class=\"ez-toc-section\" id=\"Objectives_Of_The_Pre-Deposit_Rule\"><\/span>Objectives Of The Pre-Deposit Rule<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ensure uniformity in appeal procedures,<\/li>\n\n\n\n<li>Discourage frivolous litigation,<\/li>\n\n\n\n<li>Prevent misuse of the legal process for delaying tax recovery.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"sez-and-free-trade-warehousing-zone-transactions\"><span class=\"ez-toc-section\" id=\"SEZ_And_Free_Trade_Warehousing_Zone_Transactions\"><\/span>SEZ And Free Trade Warehousing Zone Transactions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Another important clarification relates to goods stored in:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Special Economic Zones (SEZs), and<\/li>\n\n\n\n<li>Free Trade Warehousing Zones.<\/li>\n<\/ul>\n\n\n\n<p>The amendment provides that if goods are sold while still within these zones, before being cleared for domestic consumption, such transactions will be treated as:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"tax-treatment-of-sez-and-ftwz-transactions\"><span class=\"ez-toc-section\" id=\"Tax_Treatment_Of_SEZ_And_FTWZ_Transactions\"><\/span>Tax Treatment Of SEZ And FTWZ Transactions<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Neither a supply of goods nor a supply of services.<\/li>\n<\/ul>\n\n\n\n<p>This brings long-needed clarity and avoids unintended tax burdens on high-value international trade transactions.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"major-relief-in-gst-rates\"><span class=\"ez-toc-section\" id=\"Major_Relief_in_GST_Rates\"><\/span>Major Relief in GST Rates<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Several important GST rate clarifications were also highlighted:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Category<\/th><th>Earlier GST Rate<\/th><th>Revised GST Rate<\/th><\/tr><\/thead><tbody><tr><td>Top GST Slab<\/td><td>28%<\/td><td>Abolished<\/td><\/tr><tr><td>Products Earlier under 28%<\/td><td>28%<\/td><td>18%<\/td><\/tr><tr><td>Sin or Demerit Goods (Tobacco)<\/td><td>28%<\/td><td>40%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"relief-for-essential-items\"><span class=\"ez-toc-section\" id=\"Relief_for_Essential_Items\"><\/span>Relief for Essential Items<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Handicrafts are now taxed at 5%.<\/li>\n\n\n\n<li>Milk carries zero GST, including UHT milk.<\/li>\n\n\n\n<li>Tendu (Kendu) leaves, used in traditional industries, are now taxed at 5%, allowing producers to continue claiming input tax credit.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"inverted-duty-structure-resolved\"><span class=\"ez-toc-section\" id=\"Inverted_Duty_Structure_Largely_Resolved\"><\/span>Inverted Duty Structure Largely Resolved<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The inverted duty structure \u2014 where raw materials were taxed higher than finished products \u2014 had long been a major concern for manufacturers. The new generation GST reforms have corrected this imbalance in nearly 99% of affected sectors, significantly reducing the need for refunds and improving working capital flow for businesses.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"boost-for-tourism-and-hospitality\"><span class=\"ez-toc-section\" id=\"Boost_for_Tourism_and_Hospitality\"><\/span>Boost for Tourism and Hospitality<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>A major pro-growth change comes in the hospitality sector:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Hotel rooms priced below \u20b97,500 per night are now taxed at 5%, down from the earlier 12%.<\/li>\n<\/ul>\n\n\n\n<p>This reduction is expected to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Encourage domestic travel,<\/li>\n\n\n\n<li>Boost tourism in Manipur and other states,<\/li>\n\n\n\n<li>Improve affordability for middle-income travellers.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"why-this-bill-is-crucial-for-manipur\"><span class=\"ez-toc-section\" id=\"Why_This_Bill_Is_Crucial_for_Manipur\"><\/span>Why This Bill Is Crucial for Manipur<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The Manipur GST Second Amendment Bill, 2025 ensures that:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>State GST law remains fully synchronized with the Central GST framework,<\/li>\n\n\n\n<li>Businesses receive long-pending legal clarity,<\/li>\n\n\n\n<li>Tax administration becomes more transparent and efficient,<\/li>\n\n\n\n<li>Litigation reduces due to clearer definitions and uniform rules.<\/li>\n<\/ul>\n\n\n\n<p>By converting the 2025 ordinance into a regular law, the amendment safeguards revenue while improving ease of doing business and economic activity in the state.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"conclusion\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The GST Second Amendment Bill, 2025 is not just a routine legislative update for Manipur\u2014it is a crucial reform that strengthens tax compliance, protects revenue, supports trade and tourism, and brings long-awaited clarity to businesses operating in the state. By formally integrating national GST upgrades into Manipur\u2019s legal framework, the Bill ensures equal treatment, certainty, and growth opportunities for taxpayers across the state.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Abstract The Manipur Goods and Services Tax (Second Amendment) Bill, 2025 stands as a timely and visionary reform under the decisive leadership of Smt. Nirmala Sitharaman, Hon&#8217;ble Finance Minister, reflecting the Union Government\u2019s unwavering commitment to legal clarity, fiscal discipline, and ease of doing business. By seamlessly aligning Manipur\u2019s GST framework with the latest national<\/p>\n","protected":false},"author":50,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"two_page_speed":[],"_jetpack_memberships_contains_paid_content":false,"_joinchat":[],"footnotes":""},"categories":[96],"tags":[24,3386,28],"class_list":{"0":"post-12617","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-tax-laws","7":"tag-just-in","8":"tag-tax-laws","9":"tag-top-news"},"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/wp-json\/wp\/v2\/posts\/12617","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/wp-json\/wp\/v2\/users\/50"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/wp-json\/wp\/v2\/comments?post=12617"}],"version-history":[{"count":0,"href":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/wp-json\/wp\/v2\/posts\/12617\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/wp-json\/wp\/v2\/media?parent=12617"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/wp-json\/wp\/v2\/categories?post=12617"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/wp-json\/wp\/v2\/tags?post=12617"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}