GST schedule amendments update classification of drugs, fertilizers and spectacles, altering taxable entry descriptions and scope. The corrigendum revises schedule entries in the State GST notification: Schedule I S.No.180 column (2) for drugs and diagnostic kits is amended from '30' to '30 or any Chapter'; Schedule III S.No.42 column (3) is reworded to 'Mineral or chemical fertilisers, nitrogenous, which are clearly not to be used as fertilizers'; and Schedule III S.No.411 column (3) is changed to 'Spectacles [other than corrective]', thereby altering the classification descriptors within those schedules.
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GST schedule amendments update classification of drugs, fertilizers and spectacles, altering taxable entry descriptions and scope.
The corrigendum revises schedule entries in the State GST notification: Schedule I S.No.180 column (2) for drugs and diagnostic kits is amended from "30" to "30 or any Chapter"; Schedule III S.No.42 column (3) is reworded to "Mineral or chemical fertilisers, nitrogenous, which are clearly not to be used as fertilizers"; and Schedule III S.No.411 column (3) is changed to "Spectacles [other than corrective]", thereby altering the classification descriptors within those schedules.
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