Tariff classification correction updates GST schedule entries to amend commodity descriptions and HS codes for accurate rate application. Corrigendum correcting multiple entries in Schedules I-IV of the GST notification by substituting tariff codes and commodity descriptions, inserting omitted sub-entries, correcting typographical errors in item names, and modifying wording (including insertion of photovoltaic cells and adjustments to optical fibre terminology) to ensure accurate tariff classification and proper application of the prescribed GST schedule treatment.
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Provisions expressly mentioned in the judgment/order text.
Tariff classification correction updates GST schedule entries to amend commodity descriptions and HS codes for accurate rate application.
Corrigendum correcting multiple entries in Schedules I-IV of the GST notification by substituting tariff codes and commodity descriptions, inserting omitted sub-entries, correcting typographical errors in item names, and modifying wording (including insertion of photovoltaic cells and adjustments to optical fibre terminology) to ensure accurate tariff classification and proper application of the prescribed GST schedule treatment.
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