Amendment status not verified — confirm the current text below against the official source.
(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‘ofalcoholic liquorhtham consumption, on thevagnedetermined under sectim 15. and at such rates, not exceeding twenty per cent, asmy 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) TheStatetaxon thesupplyofpetroleumcrude,highspeed diesel, motor spirit (commonlyknown asMr.natural gas and aviation turbine fuel. shall be levied with effect from such date asmaybe nofified'bytheGovemment on the recommendationsoftheCouncil. ‘ (3) The Government may, on the recommendations of the Council, by notificatibn, speeify categories ofSupply 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 ofwhich shall be paid by , the electronic commerce operator ifsuch service: an ‘suppfiedthmughitandalltheprovisionsofthism shall appl‘fto such electronic commerce operator as ifhe is the supplier liable for paying the tax in'r'elation to the supply,ofsmsh 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: . 22 Prtwided further that when:an electronic commerce operator does nothaveaphysicaipmsenceindxeunfleterr'noryand he does not have a representative in the said territory; such electronic commerce operator shall appoint a person in the taxable territory for the purpose ofpaying tax and such pusofishallbeliable to pay tax. (1) Notwithstandinganything to the conuaryeomained'm this Act but subject to the provisionsofab-sections (3) and (4) ofsection9 axegisteredpasomwhooeagregate tumoverinthe preceding finandalyelrdidnotexoeed .'3a.fifixxalmrupeemayopttopaxmneuomwmbk ‘byhhn,anamountcalculatedatsuchntzeasmaybe prescribed.,but not exceeding.— (a) :3th (e) onepercentofthetumoverinStateincaseofa manufacturer, 'fioandahalfpercent-ofthetnrminStatein caseofpersonsengagedinmakingmppliesreferred toinclause(b)ofparagraph6of$chednlelf, and halfpercent. ofthemmoverihStateincaseof othersuppliers, subject to such conditions and restrictions as maybe prescribed: Provided that the Government may. by'notification, increase the saidilififit’of fifiy lakh rupees to such higher amount, not exéeedingone crofetapes, asmaybe recommendedbythe Council. (2) The registered personshall beeligible to opt under sub- section (1), if— (a) (C) (d) ' ‘11:) he'is notengagedin the supply of services other than supplies referred to in clause (b) ofparagraph 6 ofSchedule II; heisnot engagetlinmakinganysupply ofgoods Whicharenotleviable totaxunderthisAct; heis notengaged“m makinganyinter—State outward L supplies ofgoods; heis not engaged in making any supply of goods through an electronic commerce operator who is required to collect tax at source under section 52; and heis notamanufacturerofsudtpodsasmaybe notified on the recommendations oftheCoundh , Composition levy. 4361961 23 . Provided that wheremorethan one registered person ate having the same Permanent Account Number (issued under the Inme-tax Act 1961), the registered person shall not be eligibleto opt fit the scheme under sub-section (1)unless all such registeredpm opt to pay tax under that suh-section. , t. w . (3) (4) (5) '