Manipur Goods and Services Tax (Second Amendment) Ordinance, 2025

Manipur Goods and Services Tax (Second Amendment) Ordinance, 2025

Manipur Goods and Services Tax (Second Amendment) Ordinance, 2025, has been promulgated by the President on 7^th October, 2025. The Ordinance amends the Manipur Goods and Services Tax Act, 2017.

The provisions of the Central Goods and Services Tax Act, 2017 were amended through sections 121 to 134 of the Finance Act, 2025. Also, amendments were required to be made to the Manipur Goods and Services Tax Act, 2017 to bring them into effect at the earliest, as per the decision of the 56th GST Council.

The ordinance was necessitated due to the fact of President Rule in the Manipur and no elected Legislative Assembly being in force. And by a proclamation issued on the 13th February, 2025 by the President under article 356 of the Constitution, the powers of the Legislature of the State of Manipur have been declared to be exercisable by or under the authority of Parliament. The Parliament has approved the resolution for continuance in force of the said proclamation for a further period of six months with effect from the 13th August, 2025.

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