The Department of Taxes is under the administrative control of the Finance Department. The Department is headed by Commissioner of Taxes. The main function of the Department is to collect indirect taxes in the form of Goods and Services Tax (GST) and Value Added Tax (VAT) and direct taxes in the form of Professional Tax.

For administrative convenience in collection of taxes, the whole area of the State has been divided into different Zones under the charge of a Superintendent of Taxes as follows: - Zone –I, Zone-II, Zone-III, Zone-IV, Zone–V, Zone-VI, Zone-VII, Zone-VIII, Zone- IX(1), Zone- IX(2), Zone-X, Zone-XI, Zone-XII, Zone-XIII and Works Contract (WC).

The Department maintains one Out-Posts at Churachandpur District. The Out-Post is under the charge of one Superintendent of Taxes.

For the purpose of collection of Revenue in the form of tax, the Department of Taxes administered the following Acts and Rules: -

  1. The Manipur Value Added Tax Act, 2004 and Rules made thereunder.
  2. The Central Sales Tax Act, 1956 and Rules made thereunder.
  3. The Manipur Professions, Trades, Calling & Employment Taxation Act, 1981 and Rules made thereunder.
  4. The Manipur Goods and Services Tax Act, 2017 and the Rules made thereunder.

However, with the implementation of the Manipur Goods and Services Tax Act, 2017 w.e.f. 1st July, 2017, the following Acts and Rules have been subsumed under GST:

  1. The Assam Amusement and Betting Tax Act, 1939 (as extended to Manipur) and Rules framed there under.
  2. The Manipur Tax on Luxury (Hotel & Lodging Houses) Act, 2000 and Rules made thereunder.

The five Petroleum products namely Diesel, Petrol, Crude oil, Aviation Turbine Fuel (ATF) & Natural gas and human consumable alcohol are kept outside the GST. These items are being administered under the Manipur Value Added Tax Act, 2004 and the Rules made thereunder.

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