Amendment to GST schedule entries corrects tariff descriptions and omissions in SGST notification for classification consistency. Corrigendum corrects three Schedule entries in the SGST notification: (1) Schedule I Sl. No.180-revises column (2) text for drugs, medicines and diagnostic test kits by replacing the figures and associated wording referencing '30'; (2) Schedule III Sl. No.42-omits the words 'other than those' from column (3) of the mineral or chemical fertilisers, nitrogenous entry; (3) Schedule III Sl. No.411-omits the words and punctuation 'goggles and the like, corrective, protective or other' from column (3) of the specified entry.
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.
Amendment to GST schedule entries corrects tariff descriptions and omissions in SGST notification for classification consistency.
Corrigendum corrects three Schedule entries in the SGST notification: (1) Schedule I Sl. No.180-revises column (2) text for drugs, medicines and diagnostic test kits by replacing the figures and associated wording referencing "30"; (2) Schedule III Sl. No.42-omits the words "other than those" from column (3) of the mineral or chemical fertilisers, nitrogenous entry; (3) Schedule III Sl. No.411-omits the words and punctuation "goggles and the like, corrective, protective or other" from column (3) of the specified entry.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.