GST rate corrigendum corrects tariff classification, substituting one HS code for another to guide applicability under the notification. Corrigendum to Notification No. 5/2021-State Tax (Rate) replaces the tariff classification at Sl. No. 8, column (2), substituting '3804 94' with '3808 94', as a ministerial correction issued under the Gujarat Goods and Services Tax Act, 2017 on 23 June 2021; the corrigendum rectifies the classification identifier without altering rates or other conditions, and the corrected code should be used for GST compliance for that notification entry.
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GST rate corrigendum corrects tariff classification, substituting one HS code for another to guide applicability under the notification.
Corrigendum to Notification No. 5/2021-State Tax (Rate) replaces the tariff classification at Sl. No. 8, column (2), substituting "3804 94" with "3808 94", as a ministerial correction issued under the Gujarat Goods and Services Tax Act, 2017 on 23 June 2021; the corrigendum rectifies the classification identifier without altering rates or other conditions, and the corrected code should be used for GST compliance for that notification entry.
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