Parliament Passes Manipur GST Amendment Bill to Streamline Tax Structure

On Tuesday, Parliament passed the Manipur Goods and Services Tax (Second Amendment) Bill, 2025, after the Rajya Sabha returned it to the Lok Sabha following a detailed discussion. The Bill seeks to amend the Manipur GST Act, 2017, and replace the ordinance promulgated in October this year.

Moved by Minister of State for Finance Pankaj Chaudhary, the legislation aims to implement key decisions of the GST Council, including the consolidation of GST rates into two primary slabs per cent and 18 per cent. 

The 56th GST Council had earlier approved the rationalisation of about 375 items by merging the existing 5, 12, 18 and 28 per cent slabs.

Replying to the debate, Union Finance Minister Nirmala Sitharaman said that the amendment will enhance ease of doing business in Manipur, reduce disputes, and aid businesses through simplified rules such as voucher generation at the time of supply. 

She further added that essential goods will now attract only 5 per cent GST, while sin and demerit goods will face a 40 per cent levy. A new track-and-trace system, she said, will help curb revenue leaks.

During the discussion, several members have highlighted the significance of the bill for Manipur. 

Nominated Rajya Sabha member Harsh Vardhan Shringla said that the government is committed to restoring peace and rebuilding confidence in the state, calling the bill a step towards strengthening the tax system and revenue structure.

On the Other hand , Maharaja Sanajaoba Leishemba of the BJP noted that the legislation would ensure administrative stability and resilience at a time when Manipur is recovering from internal disturbances. 

BJP MP Dinesh Sharma added that the reform would support Manipur’s economic growth as India’s economy continues its rapid expansion.