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Rajya Sabha Rejects Manipur GST Bill Amid Opposition Walkout

Upper House returns key tax reform legislation for northeastern state back to Lok Sabha.

The Rajya Sabha returned the Manipur Goods and Services Tax (Second Amendment) Bill, 2025, to the Lok Sabha after brief discussion, rejecting the measure aimed at implementing GST 2.0 reforms in the President's Rule-governed state. Passed by the Lower House on December 1, the bill replaces an October 7 Ordinance to align Manipur's GST law with national changes approved by the 56th GST Council. These reforms rationalize rates on 375 items, merging slabs into 2%, 5%, and 18%, with 40% on ultra-luxury goods effective since September 22.​

Finance Minister Nirmala Sitharaman highlighted the bill's necessity for Manipur's revenue collection under new GST structures, noting state GST laws must amend to match Council decisions. Minister of State Pankaj Chaudhary tabled the bill, but proceedings faced disruption after opposition walkout over denied discussion on electoral rolls revision. Sitharaman accused opposition of absenting from prior Manipur budget and GST debates despite public concern.​

This second amendment follows an earlier Manipur GST (Amendment) Bill passed in August 2025, replacing a prior Ordinance from June. Under President's Rule, Ordinances bridge legislative gaps, but parliamentary approval is required for permanence. The bill updates the 2017 Manipur GST Act for intra-state levy and collection aligned with central reforms.​

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Sitharaman criticized opposition for "shedding crocodile tears" on Manipur issues while skipping substantive discussions, calling their grievances performative. She emphasized GST benefits flow to state coffers, essential amid ongoing ethnic tensions and security needs. Additional budgetary support includes ₹2,898 crore, with ₹523 crore for camp rehabilitation and ₹542 crore for security.​

The episode underscores procedural tensions in Parliament's Winter Session, with Rajya Sabha's return delaying Manipur's GST implementation. Similar returns occurred earlier for Manipur budget and appropriation bills amid protests. This ensures legislative scrutiny but prolongs alignment with national tax rationalization efforts.​​

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