Section 9(1) in Manipur Goods and Services Tax Act, 2017
(1)Subject to the provisions of sub-section (2), there shall be levied a tax called the Manipur Goods and Services Tax on all intra-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption, on the value determined under section 15, and at such rates, not exceeding twenty per cent., as may be notified by the Government, on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person.
