GST rate corrigendum updates tariff classifications and descriptions, altering schedule entries and adding photovoltaic cells. Corrigendum amends Notification No.1/2017-State Tax (Rate) by making targeted corrections across Schedules I-IV: replacing specified tariff codes, substituting and expanding commodity descriptions (including sugars, confectionery, incense, decorative materials, coconuts and dates), inserting items such as photovoltaic cells, broadening entries to include alternative headings or related articles, converting references to narrower items into broader categories (e.g., inks, optical fibre items, pen items), omitting obsolete entries and correcting tariff citations to align schedule descriptions with applicable headings.
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GST rate corrigendum updates tariff classifications and descriptions, altering schedule entries and adding photovoltaic cells.
Corrigendum amends Notification No.1/2017-State Tax (Rate) by making targeted corrections across Schedules I-IV: replacing specified tariff codes, substituting and expanding commodity descriptions (including sugars, confectionery, incense, decorative materials, coconuts and dates), inserting items such as photovoltaic cells, broadening entries to include alternative headings or related articles, converting references to narrower items into broader categories (e.g., inks, optical fibre items, pen items), omitting obsolete entries and correcting tariff citations to align schedule descriptions with applicable headings.
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