Rajya Sabha Sends Manipur GST Amendment Bill Back to Lok Sabha

New Delhi: The Rajya Sabha on Tuesday returned the Manipur Goods and Services Tax (Second Amendment) Bill, 2025, to the Lok Sabha, completing the parliamentary process required to replace the Ordinance enforced in the state earlier this year. The Lok Sabha had cleared the Bill on Monday.

The Bill was formally placed before the Upper House by Minister of State for Finance Pankaj Chaudhary, who informed members that the amendment was essential for implementing the nationwide GST 2.0 reforms in Manipur. These reforms stem from decisions taken at the 56th meeting of the GST Council, chaired by Union Finance Minister Nirmala Sitharaman.

The Council had approved a major rationalisation of GST slabs, merging the earlier 5%, 12%, 18%, and 28% rates into three main brackets: 2%, 5%, and 18%. For ultra-luxury items, a 40% tax rate has been proposed. These revised rates came into force on September 22 across the country.

Since Manipur is under President’s Rule and its Legislative Assembly remains suspended, the state could not amend its GST Act on its own. To ensure uniform implementation of the new GST structure, the Centre had issued an Ordinance on October 7. The amendment Bill now seeks to formally replace that Ordinance through parliamentary approval.

During the brief discussion, Finance Minister Nirmala Sitharaman noted that the changes would bring clarity to taxpayers and help Manipur stabilise its revenue system at a time when the state is working towards economic recovery. She also criticised the Opposition for their absence during the passage of a Bill that directly impacts Manipur’s administration.

With the Rajya Sabha returning the Bill to the Lok Sabha after completing the required procedures, the amendment moves one step closer to becoming law.

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