GST classification update revises tariff headings and inserts schedule entries, altering commodity classifications effective immediately. Corrigendum to the Puducherry GST rate notification replaces, inserts and corrects tariff entries: Schedule I narrows the coffee description to 'Coffee roasted, whether or not decaffeinated', inserts an entry for cereal and leguminous residues including bran, corrects a petroleum-related tariff subheading and expands a chapter range; Schedule II replaces several beverage-related subheading codes and inserts a dried citrus fruits entry; Schedule IV inserts an entry for road tractors for semi-trailers above a specified engine capacity, thereby refining commodity classifications and tariff codes.
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Corrigendum to the Puducherry GST rate notification replaces, inserts and corrects tariff entries: Schedule I narrows the coffee description to "Coffee roasted, whether or not decaffeinated", inserts an entry for cereal and leguminous residues including bran, corrects a petroleum-related tariff subheading and expands a chapter range; Schedule II replaces several beverage-related subheading codes and inserts a dried citrus fruits entry; Schedule IV inserts an entry for road tractors for semi-trailers above a specified engine capacity, thereby refining commodity classifications and tariff codes.
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