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        GST - States

        Corrigendum - Notification No (GHN-31)GST-2017S.9(1)-TH dated the 30th June, 2017 Notification - (GHN-53)/GST-2017-S.9(1)(3)-TH - Gujarat SGST

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        GST notification amendment broadens chapter reference and removes restrictive wording to clarify taxable classifications. Corrigendum to a State GST rate notification making three textual corrections: in Schedule I the tariff entry at serial No.180 is amended by replacing a specific chapter number with 'or any Chapter' to broaden scope; in Schedule III the entry at serial No.42 omits the words 'other than those'; and in Schedule III the entry at serial No.411 omits the words 'goggles and the like, corrective, protective or other'.
                          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 notification amendment broadens chapter reference and removes restrictive wording to clarify taxable classifications.

                                Corrigendum to a State GST rate notification making three textual corrections: in Schedule I the tariff entry at serial No.180 is amended by replacing a specific chapter number with "or any Chapter" to broaden scope; in Schedule III the entry at serial No.42 omits the words "other than those"; and in Schedule III the entry at serial No.411 omits the words "goggles and the like, corrective, protective or other".


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