Loading act…
The Manipur Value Added Tax Act, 2004 regulates the levy and collection of value-added tax on goods and services within the state of Manipur, India. It applies to all dealers registered under the Act, including manufacturers, traders, and service providers, establishing a comprehensive framework for VAT administration. The law replaces the previous sales tax system with a more efficient indirect tax regime that allows tax credits on inputs, thereby reducing cascading effects. It matters because it provides the state government with a stable revenue source while promoting fair tax compliance and simplifying the tax structure for businesses operating in Manipur.
Official Legislative Text
Educational Study Layer
Chronological legislative evolution of The Manipur Value Added Tax Act, 2004 across statutory gazettes and amending Acts.
Use the sidebar to jump to any section, or search within this Act above it.