Corrigendum to state GST rate schedules updates tariff classifications and product descriptions affecting tax rate applicability. Corrigendum effects targeted amendments to the State GST rate notification by correcting tariff headings, product descriptions and schedule entries to align taxable items with intended classifications. It substitutes HS codes, expands or narrows product descriptions (including insertion of photovoltaic cells and desiccated coconuts, specification of dates, and re labelling of optical fibre items) and adjusts serial references and heading cross references to ensure internal consistency of the rate schedules.
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Provisions expressly mentioned in the judgment/order text.
Corrigendum to state GST rate schedules updates tariff classifications and product descriptions affecting tax rate applicability.
Corrigendum effects targeted amendments to the State GST rate notification by correcting tariff headings, product descriptions and schedule entries to align taxable items with intended classifications. It substitutes HS codes, expands or narrows product descriptions (including insertion of photovoltaic cells and desiccated coconuts, specification of dates, and re labelling of optical fibre items) and adjusts serial references and heading cross references to ensure internal consistency of the rate schedules.
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