Compensation cess correction alters GST tariff classifications and revises threshold wording for vehicle categories affecting cess applicability. Corrigendum to Notification No. 1/2017 - Compensation Cess (Rate) makes two corrections: it expands the tariff entries in line 42 to add further subheadings, and it replaces the prior threshold phrase in line 42 with revised threshold wording, thereby modifying the scope and applicability language of the original notification.