Corrigendum-Notification No. - 1/2017 State Tax (Rate) published in the Jharkhand Gazette as S.O. No. 31 dated 29.06.2017 - Va Kar/GST/04/2017-2512 - Jharkhand SGST
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GST tariff corrigendum updates tariff descriptions to broaden drug classification and remove qualifying phrases in Schedule entries. Corrigendum effects targeted textual amendments to tariff descriptions: the drugs/medicines entry is broadened by permitting the specified heading or any chapter in column (2); two Schedule III column (3) entries are shortened by omitting qualifying phrases, including descriptors relating to eyewear. Remaining paragraphs of the original notification remain unchanged; the corrigendum operates as an administrative correction to the published notification text.
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.
GST tariff corrigendum updates tariff descriptions to broaden drug classification and remove qualifying phrases in Schedule entries.
Corrigendum effects targeted textual amendments to tariff descriptions: the drugs/medicines entry is broadened by permitting the specified heading or any chapter in column (2); two Schedule III column (3) entries are shortened by omitting qualifying phrases, including descriptors relating to eyewear. Remaining paragraphs of the original notification remain unchanged; the corrigendum operates as an administrative correction to the published notification text.
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