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2 Dec 2025·Source: The Hindu
3 min
EconomyPolity & GovernancePolity & GovernanceNEWS

Lok Sabha Passes Manipur GST Bill Amidst Protests Over State's Situation

The Lok Sabha passed the Manipur Goods and Services Tax (Amendment) Bill, 2023, amidst opposition protests regarding the state's law and order situation.

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Lok Sabha Passes Manipur GST Bill Amidst Protests Over State's Situation

Photo by Kunal Saha

Quick Revision

1.

Lok Sabha passed the Manipur Goods and Services Tax (Amendment) Bill, 2023.

2.

The Bill aligns Manipur's GST law with the Central GST Act.

3.

Passage occurred amidst protests by opposition members demanding a discussion on the Manipur situation.

4.

The Bill was passed without debate.

Visual Insights

Manipur's Location and Context of Protests

This map highlights Manipur, the state at the center of the recent Lok Sabha protests. Its geographical location in India's Northeast and its shared borders are crucial for understanding the socio-political dynamics influencing parliamentary discussions.

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📍Manipur

Legislative Process in Lok Sabha: Impact of Protests

This flowchart illustrates the typical stages of a bill in Lok Sabha, highlighting how parliamentary disruptions and protests, as seen during the Manipur GST Bill passage, can impact the legislative process, particularly the debate and scrutiny phases.

  1. 1.Introduction of Bill (First Reading)
  2. 2.Second Reading: General Discussion
  3. 3.Second Reading: Committee Stage (Optional, for detailed scrutiny)
  4. 4.Second Reading: Clause-by-Clause Consideration
  5. 5.Third Reading: Voting on Bill as a whole
  6. 6.Passage in Lok Sabha
  7. 7.Passage in Rajya Sabha (or Joint Sitting for Ordinary Bills)
  8. 8.President's Assent
  9. 9.Impact of Protests/Disruptions: Reduced Debate, Limited Scrutiny, Guillotine

Exam Angles

1.

Constitutional provisions related to GST (Article 246A, 279A)

2.

Structure and functioning of the GST Council

3.

Parliamentary procedures and devices (e.g., Adjournment Motion, Calling Attention, No-Confidence Motion)

4.

Federalism and Centre-State relations, especially concerning law and order (State List) and financial legislation (Concurrent List/Special provisions)

5.

Role of opposition in a democracy and challenges of parliamentary disruptions

6.

Special provisions for North-Eastern states (Article 371 and its sub-clauses)

View Detailed Summary

Summary

The Lok Sabha recently passed the Manipur Goods and Services Tax (Amendment) Bill, 2023, but not without some drama. The Bill, which aims to bring Manipur's GST law in line with the Central GST Act, was passed amidst significant disruptions and protests from opposition members.

Why the protests? Opposition parties were demanding a discussion on the law and order situation in Manipur, highlighting the ongoing ethnic violence. This incident underscores the tension between legislative business and pressing social and political issues, showing how parliamentary proceedings can be influenced by broader national concerns, even when dealing with seemingly routine financial legislation.

Background

The Goods and Services Tax (GST) was introduced in India in 2017, replacing multiple indirect taxes. It is a consumption-based tax, and its implementation required significant constitutional amendments (Article 246A, 279A) and legislative coordination between the Centre and States. Each state has its own State GST (SGST) Act, which generally mirrors the Central GST (CGST) Act to ensure uniformity.

Amendments to the CGST Act often necessitate corresponding amendments in SGST Acts. Manipur, like other states, has its own SGST law.

Latest Developments

The Lok Sabha recently passed the Manipur Goods and Services Tax (Amendment) Bill, 2023. This bill aims to align Manipur's state GST law with the amendments made to the Central GST Act.

However, its passage was marked by significant protests and disruptions from opposition members who were demanding a discussion on the ongoing ethnic violence and law and order situation in Manipur. This incident highlights the tension between the government's legislative agenda and the opposition's demand for accountability on pressing social and political issues, particularly those concerning state affairs where the Centre also has a role.

Practice Questions (MCQs)

1. Consider the following statements regarding the Goods and Services Tax (GST) framework in India: 1. The Manipur Goods and Services Tax (Amendment) Bill, 2023, aims to align the state's GST law with the Central Goods and Services Tax Act. 2. Under Article 246A of the Constitution, both Parliament and State Legislatures have concurrent powers to make laws with respect to GST. 3. Any amendment to the Central Goods and Services Tax Act automatically amends the State Goods and Services Tax Acts without requiring separate legislative action by the states. Which of the statements given above is/are correct?

  • A.1 only
  • B.1 and 2 only
  • C.2 and 3 only
  • D.1, 2 and 3
Show Answer

Answer: B

Statement 1 is correct as per the news summary, stating the bill's purpose is alignment. Statement 2 is correct; Article 246A grants concurrent powers to both Parliament and State Legislatures to make laws with respect to GST. Statement 3 is incorrect; while states generally mirror central amendments, they must pass their own amendment bills to their respective SGST Acts to incorporate changes. This is a key aspect of cooperative federalism under GST.

2. With reference to the Goods and Services Tax (GST) Council in India, consider the following statements: 1. It is a constitutional body established under Article 279A of the Constitution. 2. The Union Finance Minister is the Chairperson of the GST Council. 3. Decisions of the GST Council are taken by a three-fourths majority of the weighted votes of the members present and voting. 4. The Union Government has a one-third weightage of the total votes cast, and all the State Governments together have a two-thirds weightage. How many of the statements given above are correct?

  • A.Only one
  • B.Only two
  • C.Only three
  • D.All four
Show Answer

Answer: D

All four statements are correct. The GST Council is indeed a constitutional body (Article 279A). The Union Finance Minister chairs it. Decisions require a three-fourths majority of weighted votes. The Union Government holds one-third of the weighted votes, and states collectively hold two-thirds, ensuring a balance of power between the Centre and states.

3. In the context of parliamentary proceedings and the role of the opposition, consider the following statements: 1. An Adjournment Motion is a device to draw the attention of the House to a definite matter of urgent public importance, leading to a suspension of normal business. 2. A Calling Attention Motion allows a member to call the attention of a minister to a matter of urgent public importance, but it does not involve a censure element against the government. 3. A No-Confidence Motion can be moved only in the Lok Sabha and requires the support of at least 100 members for its admission. Which of the statements given above is/are correct?

  • A.1 and 2 only
  • B.2 and 3 only
  • C.1 and 3 only
  • D.1, 2 and 3
Show Answer

Answer: A

Statement 1 is correct. An Adjournment Motion is indeed used for discussing a definite matter of urgent public importance, leading to the suspension of normal business. Statement 2 is correct. A Calling Attention Motion allows a member to draw a minister's attention to an urgent matter, but unlike an Adjournment Motion, it does not involve a formal motion or a censure element. Statement 3 is incorrect. While a No-Confidence Motion can only be moved in the Lok Sabha, it requires the support of at least 50 members for its admission, not 100.