New Delhi | Finance Minister Nirmala Sitharaman on Monday introduced the Manipur GST bill to give effect to decisions taken at the 56th meeting of the GST Council.

The Manipur Goods and Services Tax (Second Amendment) Bill, 2025, will replace the Manipur Goods and Services Tax (Second Amendment) Ordinance, which was promulgated on October 7, 2025.

The 56th GST Council, comprising the Centre and states, had decided to rationalise GST rates on about 375 items by merging the 5, 12, 18 and 28 per cent slabs into 2 – 5 and 18 per cent. A 40 per cent rate has been proposed on ultra-luxury items.

The new tax rates were implemented on September 22.

To give effect to the GST rate changes on goods and services, the state GST laws were required to be amended.

Manipur is currently under the President's rule.