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.