Lok Sabha Passes Manipur Goods and Services Tax Bill 2025, Replacing Ordinance

The Winter Session of Parliament, which commenced today, passed the Manipur Goods and Services Tax (Second Amendment) Bill, 2025, replacing the earlier ordinance, PTI reported. The Manipur Goods and Services Tax Bill, 2025, was announced on October 7. The 56th GST Council decided to rationalise GST rates on around 375 items by merging the four-rate structure into primarily 5% and 18%. A 40% rate has been proposed on ultra-luxury items, as per reports. The new tax rates were implemented on September 22.

During the 12 minutes of Zero Hour, Finance Minister Nirmala Sitharaman introduced three bills, along with tabling supplementary demands for grants for 2025–2026. The Central Excise (Amendment) Bill, 2025, and the Health Security and National Security Cess Bill, 2025, were also introduced.

Manipur currently remains under President’s Rule, and the Centre has laid out an agenda that includes 13 bills expected to be tabled and approved during the Winter Session, which ends on December 19. The Manipur GST Act has undergone several amendments earlier as well, including the Second Amendment Act, 2018, the Third Amendment Act, 2020, and the Fourth Amendment Act, 2021.

Impact on Businesses and Taxpayers

The inclusion of Section 74A and standardised appeal procedures is expected to promote greater efficiency in GST-related litigation. The waiver scheme under Section 128A and retrospective ITC relaxations aim to reduce the burden on taxpayers facing previous GST transition issues. The changes are also expected to benefit various sectors, including handloom, handicrafts, dairy, and agro-processing industries.

Meanwhile, Opposition members continued their protests, leading to repeated disruptions, and the House was adjourned for the day. It will reconvene on December 2. The Opposition is pushing for a debate on the Special Intensive Revision (SIR) of electoral rolls. The Election Commission has announced the SIR exercise across Andaman & Nicobar Islands, Lakshadweep, Chhattisgarh, Goa, Gujarat, Kerala, Madhya Pradesh, Puducherry, Rajasthan, Tamil Nadu, Uttar Pradesh, and West Bengal. Among these, Tamil Nadu, Puducherry, Kerala and West Bengal will go to the polls next year.