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Taxation Manipur Ministry of Finance Manipur Goods and Services Tax Act, 2017

Government of Manipur issues Manipur Goods and Services Tax (Fifth Amendment) Rules, 2025

06-Jan-2026 | 05/2025 - State Tax (Rules)

Government of Manipur has issued Manipur Goods and Services Tax (Fifth Amendment) Rules, 2025 effective from 01st February, 2026.

Key Highlights:
1. New valuation rule introduced (Rule 31D) - For certain specified goods, the value of supply for GST will be the declared retail sale price (RSP) printed on the package, after deducting applicable GST.
2. Goods covered - The rule applies mainly to pan masala, tobacco, cigarettes, cigars, smoking and inhalation products (including nicotine substitutes) listed under specific tariff headings.
3. Tax calculation - GST payable will be calculated using a backward calculation formula from the retail sale price, since RSP already includes all taxes.
4. Determination of retail sale price -
a. The maximum RSP declared on the package will be considered.
b. Any increase in RSP at any stage will be treated as the applicable RSP.
c. Where different RSPs are declared for different areas, the area-specific RSP will apply.
5. Relaxation under Rule 86B - Registered persons (other than manufacturers) dealing in goods covered under Rule 31D are exempt from Rule 86B restrictions, provided the supplier has already paid tax based on the retail sale price.


For more information, please refer to the attached document.

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