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        Case ID :
        GST

        Corrigendum – Notification No. 1/2017-Central Tax (Rate), dated the 28th June, 2017 - F.No.354/117/2017-TRU - Central GST (CGST) Rate

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        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.

        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.

        <h1>CGST rate amendments correct tariff codes and descriptions, adjusting item classifications across specified tax schedules.</h1> 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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