GST rate schedule amendments update tariff classifications and insert new items, modifying HS codes and commodity scope. This corrigendum amends State GST rate schedules by modifying commodity descriptions, correcting HS codes, and inserting new tariff entries: Schedule I (2.5%) narrows the coffee description to coffee roasted, adds serial 103A for cereal and leguminous residues and corrects specified HS codes; Schedule II (6%) inserts dried citrus fruit as serial 16A and revises several 2202-series subheadings to 2202 99 xx; Schedule IV (14%) inserts serial 163A for road tractors for semi-trailers over 1800 cc. The corrigendum is effective from 1 July 2017.
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Provisions expressly mentioned in the judgment/order text.
GST rate schedule amendments update tariff classifications and insert new items, modifying HS codes and commodity scope.
This corrigendum amends State GST rate schedules by modifying commodity descriptions, correcting HS codes, and inserting new tariff entries: Schedule I (2.5%) narrows the coffee description to coffee roasted, adds serial 103A for cereal and leguminous residues and corrects specified HS codes; Schedule II (6%) inserts dried citrus fruit as serial 16A and revises several 2202-series subheadings to 2202 99 xx; Schedule IV (14%) inserts serial 163A for road tractors for semi-trailers over 1800 cc. The corrigendum is effective from 1 July 2017.
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