Manipur GST Bill Returns to Lok Sabha After Rajya Sabha Approval

The Rajya Sabha has returned the Manipur Goods and Services Tax (Second Amendment) Bill to the Lok Sabha, following its passage. Finance Minister Nirmala Sitharaman criticized the Opposition for their absence during discussions on the bill aimed at implementing GST 2.0 reforms in the state. The legislation seeks to replace an earlier Ordinance and amend state GST laws to facilitate the new tax structure. This move is part of broader efforts to rationalize GST rates across various items. The bill's approval marks a significant step in enhancing the state's fiscal framework amidst ongoing political dynamics.

By Narendra Chaudhary Dec 2, 2025, 16:36 IST

Rajya Sabha Approves Manipur GST Bill

New Delhi, Dec 2: Following the passage of the Manipur Goods and Services Tax (Second Amendment) Bill, 2025 by the Lok Sabha, the Rajya Sabha returned the Bill to the Lower House on Tuesday, facilitating the northeastern state’s implementation of GST 2.0 reforms.

This legislation aims to replace an Ordinance issued on October 7, which was designed to activate the updated GST framework in Manipur, currently governed under President’s Rule.

During her address in the Upper House, Finance Minister Nirmala Sitharaman criticized the Opposition for their lack of engagement, accusing them of feigning concern for Manipur while avoiding discussions on legislation intended to enhance GST benefits for the state.

She pointed out that the Opposition had also missed a previous discussion regarding Manipur’s budget.

Sitharaman stated, “Even today, when the GST benefits are to be allocated to the state government, they are absent from the discussion. This is disgraceful… they did not engage in the debate on the GST implementation bill for Manipur. Their complaints about Manipur are merely theatrics.”

Her comments followed a walkout by Opposition MPs, who left after their request for a discussion on the special intensive revision (SIR) of electoral rolls was denied by the Chair.

The Bill, introduced by Minister of State for Finance Pankaj Chaudhary, implements decisions made during the 56th GST Council meeting.

Chaired by Sitharaman and including representatives from all states, the Council approved the rationalization of GST rates for approximately 375 items, consolidating the previous 5%, 12%, 18%, and 28% slabs into new rates of 2%, 5%, and 18%.

A proposed 40% rate was set for ultra-luxury goods, with the revised rates taking effect on September 22.

To enact these changes, state GST laws require amendments, prompting the Centre to issue the Manipur-specific Ordinance in October due to the lack of an elected state government.

After a brief discussion and Sitharaman’s remarks, the Rajya Sabha passed the bill via voice vote, officially sending it back to the Lok Sabha.