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GST corrigendum updates tariff classifications and makes the amended schedule entries retroactively effective. Corrigendum amends the Schedule of the prior GST notification by changing S. No. 59 (column (2)) from '9' to '7, 9 or 10' and S. No. 102 (column (2)) from '2302' to '2301,2302', and declares these changes retroactively effective from the original notification date.
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<h1>GST corrigendum updates tariff classifications and makes the amended schedule entries retroactively effective.</h1> Corrigendum amends the Schedule of the prior GST notification by changing S. No. 59 (column (2)) from '9' to '7, 9 or 10' and S. No. 102 (column (2)) from '2302' to '2301,2302', and declares these changes retroactively effective from the original notification date.