GST rate corrigendum updates tax schedules and tariff headings, correcting commodity descriptions and inserting specified items. Corrigendum to Mizoram SGST Notification No.1/2017 amends rate schedules by correcting commodity descriptions and tariff headings, and inserting new items: it revises the coffee description to 'Coffee roasted, whether or not decaffeinated', inserts a sub-item for cereal and legume residues excluding specified feeds into the 2.5% schedule, corrects several tariff codes and chapter references, replaces multiple 6% tariff subheadings and adds dried citrus fruits, and inserts a 14% entry for road tractors for semi-trailers over 1800 cc.
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Provisions expressly mentioned in the judgment/order text.
GST rate corrigendum updates tax schedules and tariff headings, correcting commodity descriptions and inserting specified items.
Corrigendum to Mizoram SGST Notification No.1/2017 amends rate schedules by correcting commodity descriptions and tariff headings, and inserting new items: it revises the coffee description to 'Coffee roasted, whether or not decaffeinated', inserts a sub-item for cereal and legume residues excluding specified feeds into the 2.5% schedule, corrects several tariff codes and chapter references, replaces multiple 6% tariff subheadings and adds dried citrus fruits, and inserts a 14% entry for road tractors for semi-trailers over 1800 cc.
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