GST corrigendum updates tariff classifications and product descriptions, altering schedule entries and clarifying taxable items. This corrigendum revises GST tariff classifications and product descriptions across multiple rate schedules, replacing certain commodity codes, expanding product listings (including sugar varieties, incense items and photovoltaic cells), correcting typographical trade names, clarifying coconut and dates entries, updating cross-references, altering specific item descriptions (including pen inks, artificial fur, sewing needles, optical fibre/cable) and broadening the description of video games and gaming apparatus. The notification declares these corrections retroactively effective from the original notification date.
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 corrigendum updates tariff classifications and product descriptions, altering schedule entries and clarifying taxable items.
This corrigendum revises GST tariff classifications and product descriptions across multiple rate schedules, replacing certain commodity codes, expanding product listings (including sugar varieties, incense items and photovoltaic cells), correcting typographical trade names, clarifying coconut and dates entries, updating cross-references, altering specific item descriptions (including pen inks, artificial fur, sewing needles, optical fibre/cable) and broadening the description of video games and gaming apparatus. The notification declares these corrections retroactively effective from the original notification date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.