Manipur Value Added Tax Act, 2004 has been restructured in order to categorize the taxable items included in Schedule 1 of the Act. An official notification of the state Finance Department said that items in the existing act are categorized into only taxable and non-taxable items in scheduled 1 and Scheduled II of the act and that there is no separate scheduled for different categories of the VAT rates and the items in the scheduled are in random order with no elaboration. The State Finance department notification said that the existing Schedule I of the act has been restructured as Schedule 1(A), 1(B), 1(C), 1(D), 1(E), 1(F) and 1(G). Items will be categorized in the sub schedule of the Schedule I, while VAT exempted items will be included in the Schedule -II of the Manipur Value Added Tax Act, 2004.