IGST rate corrigendum corrects wording and revises Schedule III rate to reflect intended tax treatment. The corrigendum directs that the word 'substituted' at two specified lines in the earlier notification be replaced with 'inserted,' and it amends the Schedule III entry by replacing the prior rate expression with a revised rate, correcting publication errors to align the notification text and Schedule III rate with the intended provisions.
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Provisions expressly mentioned in the judgment/order text.
IGST rate corrigendum corrects wording and revises Schedule III rate to reflect intended tax treatment.
The corrigendum directs that the word "substituted" at two specified lines in the earlier notification be replaced with "inserted," and it amends the Schedule III entry by replacing the prior rate expression with a revised rate, correcting publication errors to align the notification text and Schedule III rate with the intended provisions.
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