GST rate schedule amendments correct tariff codes and descriptions and add photovoltaic cells, desiccated coconuts, and optical fibre cable. Corrigendum amends Notification No. 1/2017 State Tax (Rate) by substituting tariff codes, refining commodity descriptions, correcting typographical errors, inserting new entries (such as photovoltaic cells and desiccated coconuts), omitting certain items, and reclassifying goods (including optical fibre/cable and specified game accessories) across multiple rate schedules to align descriptions with appropriate tariff headings.
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Provisions expressly mentioned in the judgment/order text.
GST rate schedule amendments correct tariff codes and descriptions and add photovoltaic cells, desiccated coconuts, and optical fibre cable.
Corrigendum amends Notification No. 1/2017 State Tax (Rate) by substituting tariff codes, refining commodity descriptions, correcting typographical errors, inserting new entries (such as photovoltaic cells and desiccated coconuts), omitting certain items, and reclassifying goods (including optical fibre/cable and specified game accessories) across multiple rate schedules to align descriptions with appropriate tariff headings.
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