State tax rate correction clarifies column wording and amends rate expression to show combined central and state components. Corrigendum to Notification No.3/2019 corrects terminology and the expressed tax component: in clause (ii), entry (id), column (5) replace 'tax' with 'State tax' and change 'eighteen' to 'nine'; and in clause (v), Annexure III, Illustration 3 amend the last paragraph's rate notation to show the composite split between central and State components.
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Provisions expressly mentioned in the judgment/order text.
State tax rate correction clarifies column wording and amends rate expression to show combined central and state components.
Corrigendum to Notification No.3/2019 corrects terminology and the expressed tax component: in clause (ii), entry (id), column (5) replace "tax" with "State tax" and change "eighteen" to "nine"; and in clause (v), Annexure III, Illustration 3 amend the last paragraph's rate notation to show the composite split between central and State components.
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