GST schedule amendments correct tariff codes, add commodity entries and refine exemptions, effective from the notification's start date. Corrigendum modifies a prior GST notification by correcting tariff descriptions and codes, inserting new commodity entries across Schedules I, II and IV (including roasted coffee, bran and cereal residues, dried citrus fruits, and road tractors for semi-trailers), and amending Notification No.2's schedule to restrict an exemption for packaged dried legumes and to retain an unbranded honey entry; the amendments are effective from the start date specified in the notification.
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 schedule amendments correct tariff codes, add commodity entries and refine exemptions, effective from the notification's start date.
Corrigendum modifies a prior GST notification by correcting tariff descriptions and codes, inserting new commodity entries across Schedules I, II and IV (including roasted coffee, bran and cereal residues, dried citrus fruits, and road tractors for semi-trailers), and amending Notification No.2's schedule to restrict an exemption for packaged dried legumes and to retain an unbranded honey entry; the amendments are effective from the start date specified in the notification.
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