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Lok Sabha on Thursday passed the Manipur Goods and Services Tax (Amendment) Bill, 2025, and the Manipur Appropriation (No. 2) Bill, 2025, amid loud protests by the Opposition over the Special Intensive Revision (SIR) of electoral rolls in Bihar.
Both pieces of legislation were cleared by voice vote without discussion.
Union Finance Minister Nirmala Sitharaman, who moved the GST Amendment Bill, described it as a “constitutional necessity” meant to implement decisions already approved by the GST Council. The Bill replaces the Manipur Goods and Services Tax (Amendment) Ordinance, 2025.
“If it doesn’t pass now, the state will have difficulty in implementing the amendments which have long been approved by the Council. Their revenue will get affected because they won’t have the authority to charge (tax) on certain items,” she said.
The amendment, among other changes, allows Manipur to levy state tax on undenatured extra neutral alcohol (ENA) or rectified spirit used for manufacturing alcoholic liquor for human consumption — following a 2023 recommendation of the GST Council to keep ENA outside the GST ambit.
Citing the imposition of President’s Rule in Manipur, Sitharaman said: “There was a GST Council decision… all states had to change in their state Acts. This was done by all states. But because Manipur was under disturbance, it could not do it through the state legislature. So an ordinance was brought. Then another ordinance was brought after it expired. After that the state came under President’s Rule. That ordinance has to become law. So we are amending the State Act. So it is a constitutional necessity.”
The House also cleared the Appropriation Bill to authorise expenditure from the Consolidated Fund of the State for 2025-26. Sitharaman announced an additional budgetary outlay of `2,898 crore for Manipur, including `1,667 crore for capital expenditure, `523 crore for rehabilitation of camp residents and `542 crore to strengthen security.
Responding to Opposition sloganeering, the Finance Minister launched a sharp attack. “The Opposition keeps raising some or the other issues on Manipur. But when the government is presenting a budget for Manipur, doing something good for the state, they have no capacity or courage to listen. They shed crocodile tears for Manipur. But when we are giving money to the state, they don’t want to hear. It’s a shame,” she said.
As the Opposition continued to raise slogans in the Well over the SIR issue, Jagdambika Pal, who was in the Chair, repeatedly urged them to allow the House to function. “Are you here only to create ruckus? What is your responsibility? You do not want to discuss the Bill. The issue of SIR pertains to the Election Commission and the matter is also sub judice with the Supreme Court. It cannot be discussed here,” Pal said.
The House was adjourned for the day soon after the passage of the Bills.
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