GST corrigendum adjusts schedule entries and product descriptions, altering taxable item classifications and applicable rates. Corrigendum to the Goa SGST Notification dated 26-7-2018 makes targeted textual and entry substitutions across Schedules I-IV. Key changes: Schedule I (2.5%) corrects stone descriptions to 'mirror polished stone,' adjusts apparel entries and sale-value wording and relocates substituted serial entries; Schedule II (6%) and Schedule III (9%) substitute or correct specific serial entries and tariff descriptors including parts of slide fasteners; Schedule IV (14%) reorders column phrase sequencing. Amendments are confined to wording and schedule-entry substitutions.
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Provisions expressly mentioned in the judgment/order text.
GST corrigendum adjusts schedule entries and product descriptions, altering taxable item classifications and applicable rates.
Corrigendum to the Goa SGST Notification dated 26-7-2018 makes targeted textual and entry substitutions across Schedules I-IV. Key changes: Schedule I (2.5%) corrects stone descriptions to "mirror polished stone," adjusts apparel entries and sale-value wording and relocates substituted serial entries; Schedule II (6%) and Schedule III (9%) substitute or correct specific serial entries and tariff descriptors including parts of slide fasteners; Schedule IV (14%) reorders column phrase sequencing. Amendments are confined to wording and schedule-entry substitutions.
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