GST rate schedule amendment updates tariff descriptions, corrects HS codes and inserts new commodity entries affecting classification. Amendments to the GST rate schedule modify tariff descriptions, correct HS codes, and insert new commodity entries into Notification No.1/2017-Central Tax (Rate). The corrigendum clarifies coffee as 'Coffee roasted, whether or not decaffeinated,' inserts bran and cereal residues with specified exclusions, adds dried citrus fruits, and includes road tractors for semi-trailers, while making multiple HS code and heading corrections to align tariff classifications.
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GST rate schedule amendment updates tariff descriptions, corrects HS codes and inserts new commodity entries affecting classification.
Amendments to the GST rate schedule modify tariff descriptions, correct HS codes, and insert new commodity entries into Notification No.1/2017-Central Tax (Rate). The corrigendum clarifies coffee as "Coffee roasted, whether or not decaffeinated," inserts bran and cereal residues with specified exclusions, adds dried citrus fruits, and includes road tractors for semi-trailers, while making multiple HS code and heading corrections to align tariff classifications.
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