GST schedule corrigendum updates tariff headings and commodity descriptions, inserting and correcting entries to align classifications. Corrigendum amends Madhya Pradesh SGST notifications by correcting tariff descriptions, inserting new schedule entries and revising subheadings: Schedule I (2.5%) corrects S.No.35 text, inserts entry 103A for bran and residues with specified exclusions, corrects S.No.165 tariff heading and extends chapter references in S.No.234; Schedule II (6%) inserts dried citrus fruits entry 16A and replaces certain 2202 subheadings in S.Nos.47-50; Schedule IV (14%) corrects a 2202 subheading and inserts entry 163A for road tractors over 1800 cc; the second notification refines S.No.45's dried leguminous vegetables description and deletes a proposed nil-GST note in S.No.148.
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Provisions expressly mentioned in the judgment/order text.
GST schedule corrigendum updates tariff headings and commodity descriptions, inserting and correcting entries to align classifications.
Corrigendum amends Madhya Pradesh SGST notifications by correcting tariff descriptions, inserting new schedule entries and revising subheadings: Schedule I (2.5%) corrects S.No.35 text, inserts entry 103A for bran and residues with specified exclusions, corrects S.No.165 tariff heading and extends chapter references in S.No.234; Schedule II (6%) inserts dried citrus fruits entry 16A and replaces certain 2202 subheadings in S.Nos.47-50; Schedule IV (14%) corrects a 2202 subheading and inserts entry 163A for road tractors over 1800 cc; the second notification refines S.No.45's dried leguminous vegetables description and deletes a proposed nil-GST note in S.No.148.
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