Lok Sabha passes Manipur GST (Second Amendment) Bill
To give effect to the GST rate changes on goods and services, the state GST laws were required to be amended
Lok Sabha Speaker Om Birla conducts proceedings in the House amid protest by opposition members on the first day of the Winter Session of Parliament, in New Delhi, on Monday. PTI Photo
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The Lok Sabha on Monday passed the Manipur GST Bill to replace an Ordinance promulgated to implement the GST 2.0 reforms in the North-Eastern state, amid protests from the Opposition on the SIR issue.
The Lok Sabha passed The Manipur Goods and Services Tax (Second Amendment) Bill, 2025, after a brief discussion and a statement by Finance Minister Nirmala Sitharaman.
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The statutory resolution, moved by RSP member NK Premachandra, disapproving of the Manipur Goods and Services Tax (Second Amendment) Ordinance, which was promulgated on October 7, 2025, was rejected by a voice vote as Opposition members protested in the well of the House demanding discussion on the special intensive revision of electoral rolls in 12 states and Union Territories.
TDP member Krishna Prasad Tenneti, who was in the Chair, called Premachandran to speak on the resolution, but the RSP member told the presiding officer that the House was not in order.
The Chair then called BJP member Shashank Mani, who spoke in favour of the Bill.
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The Bill was then passed by a voice vote.
Earlier, Sitharaman said the Bill seeks to give effect to decisions taken at the 56th meeting of the GST Council.
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 two — 5 and 18 per cent. A 40 per cent rate has been proposed on ultra-luxury items.
The new tax rates were implemented on September 22.
To give effect to the GST rate changes on goods and services, the state GST laws were required to be amended.
Sitharaman said the provisions of the Central Goods and Services Tax Act, 2017, were amended through Sections 121 to 134 of the Finance Act, 2025, and similar amendments were required to be carried out in the Manipur Goods and Services Tax Act, 2017, at the earliest, as per the decision of the 56th GST Council, to avoid repugnancy with the said Central Act.
Sitharaman said since Manipur is currently under the President’s rule, an Ordinance was promulgated on October 7, to implement the amendments.
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