The Government of Manipur on October 30, 2026, amended an older notification No. 09/2025- State Tax (Rate), dated September 17, 2025, related to Fertilisers and Retreaded Tractor Tyres.
The following has been stated: -
•The Government of Manipur has amended the notification under the Manipur Goods and Services Tax Act, 2017, revising GST rate entries for specified goods.
•The amendment clarifies that pre-packaged and labelled animal or vegetable fertilisers and organic fertilisers, including registered seaweed-extract-based bio-stimulants, attract 5% GST.
•Retreaded tractor tyres under tariff heading 4012 have been specifically included in the 5% GST slab, while other retreaded or used pneumatic rubber tyres, solid or cushion tyres, tyre treads and tyre flaps remain under the 18% GST slab.
•The amendments shall come into force with effect from November 01, 2026.
The detailed notification is given in the document below.
[Notification No.: 02/2026- State Tax (Rate)]
