GST classification corrections update commodity descriptions and tariff codes across multiple rate schedules to align tax treatment. Corrigendum amends GST rate schedules by correcting tariff classifications, commodity descriptions and inserting entries to align goods with prescribed schedules. It revises Schedule I entries (including sugar, agarbatti and insertion of photovoltaic cells), clarifies Schedule II coconut and date descriptions and heading references, corrects Schedule III items (ink exclusions, artificial fur scope, dimensional and code corrections, and replacement of Optical Fiber with Optical Fibre Cable), and refines Schedule IV optical fibre wording and video game/article 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.
Provisions expressly mentioned in the judgment/order text.
GST classification corrections update commodity descriptions and tariff codes across multiple rate schedules to align tax treatment.
Corrigendum amends GST rate schedules by correcting tariff classifications, commodity descriptions and inserting entries to align goods with prescribed schedules. It revises Schedule I entries (including sugar, agarbatti and insertion of photovoltaic cells), clarifies Schedule II coconut and date descriptions and heading references, corrects Schedule III items (ink exclusions, artificial fur scope, dimensional and code corrections, and replacement of Optical Fiber with Optical Fibre Cable), and refines Schedule IV optical fibre wording and video game/article descriptions.
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