The Lok Sabha on Tuesday passed the Manipur Goods and Services Tax (Second Amendment) Bill, 2025, aimed at aligning the state’s GST framework with the Centre’s revised tax slabs. The Bill, introduced by Union Finance Minister Nirmala Sitharaman, seeks to amend the Manipur Goods and Services Tax Act, 2017, and replace an ordinance promulgated in October 2025.

The amendment is intended to implement key decisions of the GST Council, including the consolidation of existing GST rates into two primary slabs — 5 per cent and 18 per cent. This restructuring follows the recommendations of the 56th GST Council meeting, where the Centre and states agreed to rationalise GST rates on nearly 375 items by merging the 5, 12, 18 and 28 per cent slabs.

Earlier in August, the Lok Sabha had passed the Manipur Goods and Services Tax (Amendment) Bill, 2025, which replaced a previous ordinance. The latest amendment further advances the state’s transition to the new GST regime.