GST errata updates tariff descriptions and HS codes, inserting and correcting schedule entries to align classifications. Errata to a Kerala SGST notification corrects commodity descriptions, substitutes HS/tariff codes and inserts omitted tariff lines across SCHEDULES I, II and IV, including narrowing the coffee description to 'Coffee roasted, whether or not decaffeinated', adding a tariff line for cereal residues/bran, inserting dried citrus fruits, and adding a road tractor tariff entry, to align the State notification with the Central corrigendum and GST Council decisions.
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Provisions expressly mentioned in the judgment/order text.
GST errata updates tariff descriptions and HS codes, inserting and correcting schedule entries to align classifications.
Errata to a Kerala SGST notification corrects commodity descriptions, substitutes HS/tariff codes and inserts omitted tariff lines across SCHEDULES I, II and IV, including narrowing the coffee description to "Coffee roasted, whether or not decaffeinated", adding a tariff line for cereal residues/bran, inserting dried citrus fruits, and adding a road tractor tariff entry, to align the State notification with the Central corrigendum and GST Council decisions.
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