Parliament Approves Manipur GST Second Amendment Bill, 2025

Parliament Passes Manipur Goods and Services Tax (Second Amendment) Bill, 2025

The Manipur Goods and Services Tax (Second Amendment) Bill, 2025, which replaces the Second Amendment Ordinance promulgated by the President, has been passed by both Houses of Parliament during the Winter Session, 2025.[1][2][3] This legislative action concludes the process initiated after the Monsoon Session, 2025, bringing permanence to the amendments in Manipur's GST framework.[1][3]

Context of the Winter Session

The Winter Session of Parliament, marking the sixth session of the 18th Lok Sabha and the 269th session of Rajya Sabha, commenced on December 1, 2025, and adjourned sine die on December 19, 2025.[1][2][3] Spanning 19 days with 15 sittings, the session demonstrated high productivity, with Lok Sabha achieving approximately 110% and Rajya Sabha 121%.[1][3]

During this period, 10 Government Bills were introduced in Lok Sabha, eight were passed by Lok Sabha, and the same number cleared Rajya Sabha, resulting in eight Bills passed by both Houses.[1][2][3] The Manipur Goods and Services Tax (Second Amendment) Bill, 2025, featured prominently among these, listed as the first in the annex of legislative business transacted.[1][2]

Legislative Agenda and Key Discussions

Beyond the GST amendment, the session addressed several critical matters. Discussions on election reforms engaged members extensively: Lok Sabha debated on December 9 and 10, with 62 members participating for 12 hours and 59 minutes, concluded by the Union Home Minister; Rajya Sabha held debates on December 11, 15, and 16, involving 57 members for 10 hours and 37 minutes, wrapped up by the Leader of the House.[1][3]

Further, 65 members participated in a discussion on internal security in Rajya Sabha, lasting 11 hours and 32 minutes, initiated by the Union Home Minister and concluded by the Leader of the House, totaling 12 hours and 49 minutes for 81 participants.[1][3] On December 15, the First Batch of Supplementary Demands for Grants for 2025-26 was discussed, voted in full, leading to the introduction, consideration, and passage of the Appropriation (No. 4) Bill, 2025, by Lok Sabha, returned by Rajya Sabha on December 16.[1][2][3]

A Statutory Resolution adopting the Water (Prevention and Control of Pollution) Amendment Act, 2024, in Manipur was passed in Rajya Sabha on December 3.[1][3] The session also saw the introduction of the Viksit Bharat Shiksha Adhishthan Bill, 2025, referred to a Joint Committee of Parliament.[1][3]

Details of the Ordinance Replaced by the Bill

The Manipur Goods and Services Tax (Second Amendment) Ordinance, 2025 (No. 2 of 2025), was promulgated by the President following the Monsoon Session, 2025.[1][3] Ordinances serve as temporary legislative measures when Parliament is not in session, requiring replacement by a Bill within six weeks of reassembly to avoid lapsing.

By passing the Bill, Parliament has formalized these amendments, ensuring continuity in Manipur's GST administration without interruption.[1][2][3] This process aligns with constitutional provisions under Article 123 for Lok Sabha ordinances and Article 213 for state-related matters, adapted here for the state GST framework.

Other Bills Passed in the Session

The eight Bills passed by both Houses reflect a broad legislative push toward national development objectives, including Viksit Bharat initiatives.[1][3] These include:

• The Central Excise (Amendment) Bill, 2025;
• The Health Security se National Security Cess Bill, 2025;
• The Appropriation (No. 4) Bill, 2025;
• The Repealing and Amending Bill, 2025;
• The Sabka Bima Sabki Raksha (Amendment of Insurance Laws) Bill, 2025;
• The Sustainable Harnessing and Advancement of Nuclear Energy for Transforming India Bill, 2025;
• The Viksit Bharat - Guarantee for Rozgar and Ajeevika Mission (Gramin): VB - G RAM G Bill, 2025.

These measures cover excise reforms, health security, fiscal appropriations, legal housekeeping, insurance liberalization allowing up to 100% FDI, nuclear energy advancement, and rural employment guarantees.[2][4]

Parliamentary Proceedings and Productivity

The session's efficiency is evident in its handling of questions and motions. Lok Sabha admitted 300 starred questions, answering 72 orally, alongside 3,449 unstarred questions.[2] Rajya Sabha saw similar engagement. Under Zero Hour, 408 matters of urgent public importance were raised, with 372 under Rule 377; notably, 150 members spoke on December 11.[2]

Thirty-five statements were made under Direction 73A, plus 38 others, including under Rule 372.[2] Two thousand one hundred sixteen papers were laid on the Table, and 41 reports from Parliamentary Standing Committees were presented.[2] Private Members' business included 137 Bills introduced on December 5, and a resolution withdrawn after discussion on December 2.[2]

An international highlight was the visit by His Excellency Mr. Shalva Papuashvili, Chairman of the Parliament of Georgia, and delegation on December 2, receiving a warm welcome.[2]

Significance for Manipur's GST Framework

The Goods and Services Tax (GST) regime, implemented nationwide since July 1, 2017, unifies indirect taxes into a single system. State-specific amendments, like those for Manipur, address unique regional requirements, such as exemptions, rate adjustments, or compliance procedures tailored to local economic conditions.[1][2][3]

Replacing the ordinance with the Bill ensures legal stability for GST operations in Manipur. This prevents any regulatory vacuum that could arise if the ordinance lapsed, maintaining seamless tax collection, compliance, and revenue flow for state administration.[1][3]

Administrative impacts include updated guidelines for businesses, traders, and taxpayers in Manipur. The GST Network (GSTN) portal will reflect these changes, facilitating accurate filings and reducing disputes. Publicly, it supports economic activities by clarifying tax liabilities, potentially aiding small enterprises and cross-border trade within the state.

Broader Implications for State GST Administration

Manipur, as a northeastern state, relies on GST for a significant portion of revenue, funding infrastructure, public services, and development schemes. Amendments often refine input tax credits, registration thresholds, or sector-specific reliefs, enhancing ease of doing business.[1]

The timely passage underscores Parliament's role in state fiscal matters under the GST Council framework, where Centre and states collaborate. This Bill's enactment integrates Manipur fully into national GST reforms, promoting uniformity while accommodating local needs.

Procedural Path of the Bill

Following standard parliamentary procedure, the Bill was introduced, debated, and voted upon in Lok Sabha before moving to Rajya Sabha.[1][2][3] Given its origin as an ordinance replacement, discussions likely focused on its provisions' alignment with existing GST laws and state-specific necessities.

Passage by both Houses sends the Bill for Presidential assent, after which it becomes an Act. This final step will operationalize the amendments across Manipur's GST ecosystem.

Comparison with Previous GST Amendments

Prior GST amendments for states, such as those for special category statuses, have streamlined compliance. For instance, northeastern states have seen adjustments for handicrafts, agriculture, and tourism sectors. This second amendment builds on the first, addressing evolving post-2025 needs undisclosed in session summaries but critical for administrative efficiency.[1][2][3]

Impact on Businesses and Taxpayers

For Manipur's business community, the Bill's passage means continued or refined tax treatments. Traders benefit from stable rules, avoiding interim uncertainties. E-commerce operators, manufacturers, and service providers can plan finances with certainty.

Taxpayers gain from potential simplified returns or credits, reducing compliance burdens. The state government anticipates steady revenue, supporting budgets for healthcare, education, and infrastructure—key Viksit Bharat pillars echoed in the session's Bills.[1][3]

Administrative Streamlining

GST authorities in Manipur will update systems, train officials, and issue notifications. This ensures smooth transitions, minimizing disruptions. Public awareness campaigns may follow, informing stakeholders via portals and media.

Session's Role in National Governance

The Winter Session's outcomes, including this Bill, advance fiscal, security, and developmental agendas. High productivity reflects robust democratic functioning, with extensive debates ensuring thorough scrutiny.[1][2][3]

Integration of state-specific legislation like Manipur's GST amendment highlights federal cooperation, balancing national uniformity with regional flexibility.

Next Steps Post-Passage

Upon Presidential assent, the Act will be notified in the Gazette. Manipur's Finance Department will issue rules, effective from a specified date. Monitoring by the GST Council will assess implementation, with feedback loops for future refinements.

Stakeholders should watch official channels for detailed provisions, ensuring compliance. This legislative milestone reinforces GST's adaptability, fostering economic growth in Manipur.

The passage of the Manipur Goods and Services Tax (Second Amendment) Bill, 2025, exemplifies Parliament's commitment to timely fiscal legislation, securing Manipur's place in India's unified tax architecture.[1][2][3]