Lok Sabha passes Manipur Goods and Services Tax Bill 2025
What's the story
The Lok Sabha has passed the Manipur Goods and Services Tax (Second Amendment) Bill, 2025. The bill seeks to replace an ordinance that was promulgated on October 7, 2025. The legislation comes after the decision of the 56th GST Council to rationalize tax rates on around 375 items by merging existing slabs into two new ones: five percent and 18 percent, with a proposed 40% rate on ultra-luxury items.
Tax changes
New tax rates and President's rule in Manipur
The new tax rates, including a proposed 40% on ultra-luxury items, were implemented on September 22. The state GST laws needed amendments to reflect these changes. The Bill replaces the Manipur Goods and Services Tax (Amendment) Ordinance, 2025, promulgated on June 9, 2025. The Ordinance itself amended the Manipur Goods and Services Tax Act, 2017, which provides for the levy and collection of State GST (SGST) on intra-state supply of goods and services.
Legislative agenda
Finance Minister introduces new bills in Lok Sabha
On Monday, Finance Minister Nirmala Sitharaman introduced three new bills during the Zero Hour of the Lok Sabha. These include two bills to levy excise duty on tobacco products and a cess on pan masala manufacturing. The Central Excise (Amendment) Bill, 2025, and the Health Security and National Security Cess Bill, 2025, were among them.
Upcoming legislation
13 bills listed for consideration in winter session
The government has listed 13 bills for consideration during the Winter Session. These include several legislative proposals, such as the Jan Vishwas (Amendment of Provisions) Bill, Insolvency and Bankruptcy Code (Amendment) Bill, and National Highways (Amendment) Bill. Other proposed legislation includes the Atomic Energy Bill, Corporate Laws (Amendment) Bill, Securities Markets Code Bill (SMC), Insurance Laws (Amendment) Bill and Arbitration and Conciliation (Amendment) Bill.
Session update
Lok Sabha adjourned amid opposition protests
The Lok Sabha was adjourned for the day amid continuing protests by opposition members. The House will reconvene on December 2. Opposition leaders have demanded a debate on SIR, which was announced by the Election Commission in several regions, including Andaman and Nicobar Islands, Lakshadweep, Chhattisgarh, Goa, Gujarat, Kerala, Madhya Pradesh, Puducherry, Rajasthan, Tamil Nadu, Uttar Pradesh, and West Bengal.