¨     Manipur Goods and Services Tax (Second Amendment) Bill, 2025 has been passed by Lok Sabha.

¨     The bill amends Manipur Goods and Services Tax Act, 2017.

¨     The bill was introduced by Finance Minister Nirmala Sitharaman.

¨     Its seeks to match the Manipur’s GST rules with the Centre’s revised GST slabs.

¨     The bill also seeks to replace an ordinance issued in October 2025.

¨     The amendment implements recent recommendations of the GST Council.

¨     These include shifting to two main GST slabs of 5% and 18%.

¨     Previously, the Manipur Goods and Services Tax (Amendment) Bill, 2025 was passed by Lok Sabha in August 2025 to replace an earlier ordinance.

¨     The 56th GST Council decided to rationalise GST rates on about 375 items.

¨     It decided to merge the 5%, 12%, 18% and 28% slabs into two rates of 5% and 18%.