Tariff amendment: substitution of entry to add hand-operated rubber rollers and irrigation nozzles to the state GST schedule. The corrigendum substitutes the earlier single entry for serial No. 195A with two entries: it retains the Hand operated rubber roller under its existing tariff code and adds a new entry for Nozzles for drip irrigation equipment or nozzles for sprinklers under the tariff code for nozzles, thereby amending the product classification section of the State GST rate notification.
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Provisions expressly mentioned in the judgment/order text.
Tariff amendment: substitution of entry to add hand-operated rubber rollers and irrigation nozzles to the state GST schedule.
The corrigendum substitutes the earlier single entry for serial No. 195A with two entries: it retains the Hand operated rubber roller under its existing tariff code and adds a new entry for Nozzles for drip irrigation equipment or nozzles for sprinklers under the tariff code for nozzles, thereby amending the product classification section of the State GST rate notification.
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