Parliament has passed the Manipur Goods and Services Tax (Second Amendment) Bill, 2025 with the Rajya Sabha returning it to Lok Sabha today after discussion. The bill will amend the Manipur Goods and Services Tax Act, 2017. It will replace the Manipur Goods and Services Tax (Second Amendment) Ordinance, 2025 which was promulgated in October this year. Minister of State for Finance Pankaj Chaudhary had moved the Bill in the House today.
The Bill also aimed to implement further decisions of the GST Council, including a plan to consolidate existing GST rates into two main slabs of 5 per cent and 18 per cent. The 56th GST Council, comprising the Centre and states, had decided to rationalise GST rates on about 375 items by merging the 5, 12, 18 and 28 per cent slabs into 2 slabs of 5 and 18 per cent. The Lok Sabha has already passed Manipur Goods and Services Tax (Second Amendment) Bill, 2025.
Replying to the debate, Union Finance Minister Nirmala Sitharaman said the bill will bring in ease of doing business and avoid unnecessary disputes in Manipur. She said businesses as well as enterprises will also be benefited from this legislation. Mrs Sitharaman said that this amendment will help establish a track and trace system and once such a system is in place, it will be easier to prevent leaks. The Minister also informed that the rules for generating vouchers at the time of supply of goods have been simplified. Responding to the opposition concern, Mrs Sitharaman clarified that the rates of essential goods have reduced from 12 to 5 per cent and only sin or demerits goods will be taxed 40 per cent.
Earlier, initiating the discussion, nominated member of the Rajya Sabha, Harsh Vardhan Shringla said, the government is working tirelessly to restore peace, rebuild confidence and revive normal life in Manipur. He said the bill is a major step towards strengthening the taxation system in the state and improving revenue structure. He said the government is focusing on security and economic reform to pave the way for the growth of Manipur. Maharaja Sanajaoba Leishemba of BJP said the bill will ensure seamless continuity of tax administration in Manipur aligning with the Central GST Act. He said, the new bill will ensure administrative stability, as a pillar of peace at a time when Manipur is recovering from internal disturbances. Mr Leishemba said, the Bill ensures that Manipur remains physically prepared and institutionally resilient, strengthening the foundation necessary for lasting peace and development. Dinesh Sharma of BJP said that the country’s economy is growing at a faster pace and this bill will ensure economic development of Manipur. Several other members also participated in the discussion.
