Government Notification No. 38/1/2017-Fin(R&C)(1/2017-Rate) dated 30-06-2017, published in the Official Gazette, Series I No. 13, Extraordinary No. 3 dated 30-06-2017. - 38/1/2017-Fin(R&C)(01/2017-Rate)(Corri) - Goa SGST
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GST schedule amendment broadens chapter applicability and removes exclusionary and descriptive phrases altering tariff scope. Corrigendum effects textual amendments to Goa GST tariff schedules: Schedule I serial 180 column (2) changes '30' to '30 or any chapter' to broaden chapter applicability; Schedule III serial (42) column (3) omits 'other than those'; Schedule III serial (411) column (3) omits 'goggles and the like, corrective, protective or other', thereby altering the scope and descriptions of those tariff entries.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST schedule amendment broadens chapter applicability and removes exclusionary and descriptive phrases altering tariff scope.
Corrigendum effects textual amendments to Goa GST tariff schedules: Schedule I serial 180 column (2) changes "30" to "30 or any chapter" to broaden chapter applicability; Schedule III serial (42) column (3) omits "other than those"; Schedule III serial (411) column (3) omits "goggles and the like, corrective, protective or other", thereby altering the scope and descriptions of those tariff entries.
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