Terminology correction: 'Central' replaced by 'State' in a State GST notification, amending rule references accordingly. Corrigendum corrects terminology in the notification by directing that instances of the word 'Central' in the cited parts of rule 97 be read as 'State', specifically in sub rule (3) and in the Explanation to sub rule (8) item (e), thereby aligning the notification's text with State GST references.