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        GST

        Corrigendum – Notification No. 2/2017-Union Territory Tax (Rate), dated the 28th June, 2017 - F.No.354/117/2017-TRU - Union Territory GST (UTGST) Rate

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        UTGST rate amendment updates specified Schedule entries to broaden applicable tariff headings and rate columns. Corrigendum corrects Notification No.2/2017-Union Territory Tax (Rate) by substituting entries in the Schedule: it expands S.No.59, column (2) from a single rate code to multiple rate codes to broaden rate classifications, and amends S.No.102, column (2) by adding an additional tariff heading alongside the existing heading, thereby bringing that heading within the same Schedule entry.

        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>UTGST rate amendment updates specified Schedule entries to broaden applicable tariff headings and rate columns.</h1> Corrigendum corrects Notification No.2/2017-Union Territory Tax (Rate) by substituting entries in the Schedule: it expands S.No.59, column (2) from a single rate code to multiple rate codes to broaden rate classifications, and amends S.No.102, column (2) by adding an additional tariff heading alongside the existing heading, thereby bringing that heading within the same Schedule entry.

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