CGST rate amendments correct tariff codes and descriptions, adjusting item classifications across specified tax schedules. The corrigendum to the Central GST rate notification effects targeted textual corrections to tariff classifications and product descriptions across Schedules I-IV, substituting HS codes, inserting omitted goods, amending column entries, and clarifying composite headings (including addition of photovoltaic cells, expansion of Palmyra sugar entries, and reclassification to optical fibre cable terminology) to refine taxable classification under the central GST schedules.
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Provisions expressly mentioned in the judgment/order text.
CGST rate amendments correct tariff codes and descriptions, adjusting item classifications across specified tax schedules.
The corrigendum to the Central GST rate notification effects targeted textual corrections to tariff classifications and product descriptions across Schedules I-IV, substituting HS codes, inserting omitted goods, amending column entries, and clarifying composite headings (including addition of photovoltaic cells, expansion of Palmyra sugar entries, and reclassification to optical fibre cable terminology) to refine taxable classification under the central GST schedules.
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