Amendment to state tax rate schedule clarifies tariff entry scope and removes specified exclusions and item descriptions. Corrigendum amends Notification No. 1/2017-State Tax (Rate) by three textual corrections: replacing '30' with '30 or any Chapter' in serial no. 180 to broaden classification scope; omitting 'other than those' in serial no. 42 to remove a stated exclusion; and omitting 'goggles and the like, corrective, protective or other' in serial no. 411 to delete those descriptive terms from the item description.
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.
Amendment to state tax rate schedule clarifies tariff entry scope and removes specified exclusions and item descriptions.
Corrigendum amends Notification No. 1/2017-State Tax (Rate) by three textual corrections: replacing "30" with "30 or any Chapter" in serial no. 180 to broaden classification scope; omitting "other than those" in serial no. 42 to remove a stated exclusion; and omitting "goggles and the like, corrective, protective or other" in serial no. 411 to delete those descriptive terms from the item description.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.