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        Case ID :

        Corrigendum - G.O. Ms. No. 1/2017-Puducherry GST (Rate), dated the 29th June, 2017. - G.O.Ms. No. 22/CT/2017-18 - Puducherry SGST

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        GST rate corrections amend tariff classifications and commodity descriptions, updating schedule entries and reclassifying certain goods. The corrigendum amends the Puducherry GST rates notification by correcting tariff codes and commodity descriptions and by inserting explicit entries across Schedules I-IV. Key operative changes include substitution of tariff headings, expansion of sugar product descriptions, addition of photovoltaic cells, clarification of coconut and date descriptions, correction of tariff cross-references, reclassification of certain electrical and optical goods to optical fibre cable designations, removal or alteration of specific commodity entries, and broadening of video game and gaming-machine descriptions.

        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.

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        <h1>GST rate corrections amend tariff classifications and commodity descriptions, updating schedule entries and reclassifying certain goods.</h1> The corrigendum amends the Puducherry GST rates notification by correcting tariff codes and commodity descriptions and by inserting explicit entries across Schedules I-IV. Key operative changes include substitution of tariff headings, expansion of sugar product descriptions, addition of photovoltaic cells, clarification of coconut and date descriptions, correction of tariff cross-references, reclassification of certain electrical and optical goods to optical fibre cable designations, removal or alteration of specific commodity entries, and broadening of video game and gaming-machine descriptions.

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        ActsIncome Tax
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