GST rate corrigendum updates schedule entries clarifying classification of drugs, certain fertilisers and spectacles for taxation Corrigendum amends specific Schedule entries in the State tax rate notification: Schedule I S.No.180 column (2) changes '30' to '30 or any Chapter' for drugs or medicines and diagnostic test kits; Schedule III S.No.42 column (3) rewords the description of mineral or chemical nitrogenous fertilisers to identify those clearly not to be used as fertilizers; Schedule III S.No.411 column (3) revises the spectacles entry to 'Spectacles [other than corrective] ;'.
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GST rate corrigendum updates schedule entries clarifying classification of drugs, certain fertilisers and spectacles for taxation
Corrigendum amends specific Schedule entries in the State tax rate notification: Schedule I S.No.180 column (2) changes "30" to "30 or any Chapter" for drugs or medicines and diagnostic test kits; Schedule III S.No.42 column (3) rewords the description of mineral or chemical nitrogenous fertilisers to identify those clearly not to be used as fertilizers; Schedule III S.No.411 column (3) revises the spectacles entry to "Spectacles [other than corrective] ;".
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