IGST rate amendment modifies tariff entries, altering applicable rates and commodity headings under the GST schedule by corrigendum. Corrigendum to the IGST rate notification revises Schedule entries: S.No.59, column (2) expands a single rate reference into multiple rate references changing applicable IGST rates for that entry; S.No.102, column (2) expands a commodity tariff heading reference to include an additional heading, broadening the Schedule classification for the goods concerned.
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.
IGST rate amendment modifies tariff entries, altering applicable rates and commodity headings under the GST schedule by corrigendum.
Corrigendum to the IGST rate notification revises Schedule entries: S.No.59, column (2) expands a single rate reference into multiple rate references changing applicable IGST rates for that entry; S.No.102, column (2) expands a commodity tariff heading reference to include an additional heading, broadening the Schedule classification for the goods concerned.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.