GST - Amendment of tax rates - Rectification of errors in S.R.O. No.360/2017 as per recommendation of GST Council. - G.O. (P) No. 106/2017/TD - Kerala SGST
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GST rate rectification: corrections to previously notified S.R.O. to amend schedule references and tariff descriptions. Errata to S.R.O. No. 360/2017 corrects GST rate and tariff wording: it changes the 14 per cent reference from Schedule I to Schedule IV; revises Schedule I Sl. No. 180 from the entry '30' to '30 or any Chapter'; and deletes specified descriptive phrases from Schedule III column (3) entries at Sl. Nos. 411 and 42 to clarify item coverage.
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Provisions expressly mentioned in the judgment/order text.
GST rate rectification: corrections to previously notified S.R.O. to amend schedule references and tariff descriptions.
Errata to S.R.O. No. 360/2017 corrects GST rate and tariff wording: it changes the 14 per cent reference from Schedule I to Schedule IV; revises Schedule I Sl. No. 180 from the entry "30" to "30 or any Chapter"; and deletes specified descriptive phrases from Schedule III column (3) entries at Sl. Nos. 411 and 42 to clarify item coverage.
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