The Government of Manipur on January 06, 2026, issued the Manipur Goods and Services Tax (Fifth Amendment) Rules, 2025, to further amend the Manipur Goods and Services Tax Rules, 2017.
The following has been stated namely: -
• Rule 31D which states “Value of supply of goods on basis of retail sale price” has been inserted namely: -
“Notwithstanding anything contained in the provisions of this Chapter, the value of supply of goods bearing the description specified in column (3), falling under the corresponding Chapter/ heading/ sub-heading/ tariff item specified in column (2), of the Table below, shall be deemed to be the retail sale price declared on such goods, less the amount of tax as applicable”
• Under Rule 86B, the following clause has been inserted namely: -
“(f) the registered person other than a manufacturer shall be exempted from the provisions of this rule only in respect of goods specified under rule 31D, on which the tax has been paid by the supplier on the basis of retail sale price”
This shall come into force on February 01, 2026.
[Notification No. 05/2025 - State Tax (Rules)]
