GST schedule amendment broadens chapter coverage and removes restrictive wording in specified tariff entries, altering product descriptions. Corrigendum effects textual corrections to GST schedule entries: Schedule I entry at serial 180 is amended to read as the heading or any chapter, broadening chapter coverage; Schedule III entry at serial 42 omits the words 'other than those'; and Schedule III entry at serial 411 omits the words referencing certain eyewear and qualifying descriptors, thereby altering the descriptive text used for classification under the GST schedules.
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 coverage and removes restrictive wording in specified tariff entries, altering product descriptions.
Corrigendum effects textual corrections to GST schedule entries: Schedule I entry at serial 180 is amended to read as the heading or any chapter, broadening chapter coverage; Schedule III entry at serial 42 omits the words "other than those"; and Schedule III entry at serial 411 omits the words referencing certain eyewear and qualifying descriptors, thereby altering the descriptive text used for classification under the GST schedules.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.