GST schedule amendment updates exempted goods classifications, altering tariff lines and applicable rate entries through administrative corrigendum. Corrigendum to the Maharashtra GST rate notification amends the Schedule to Notification No. 2/2017-State Tax (Rate): S.No.59, column (2) is revised to replace the prior single entry with an expanded set of applicable rate entries; and S.No.102, column (2) is revised to include an additional tariff heading alongside the existing heading. The corrections are textual amendments effected by the Finance Department under the Maharashtra Goods and Services Tax Act, 2017, by order dated 27 July 2017.
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.
GST schedule amendment updates exempted goods classifications, altering tariff lines and applicable rate entries through administrative corrigendum.
Corrigendum to the Maharashtra GST rate notification amends the Schedule to Notification No. 2/2017-State Tax (Rate): S.No.59, column (2) is revised to replace the prior single entry with an expanded set of applicable rate entries; and S.No.102, column (2) is revised to include an additional tariff heading alongside the existing heading. The corrections are textual amendments effected by the Finance Department under the Maharashtra Goods and Services Tax Act, 2017, by order dated 27 July 2017.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.