GST schedule corrections revise entry descriptions for fertilizers, spectacles, and chapter references under Assam SGST notification. Assam SGST corrigendum amends the earlier GST notification by making three schedule-level textual corrections. In Schedule I, the entry at serial 180 is clarified so that the column (2) reference to '30' is to be read as '30 or any Chapter'. In Schedule III, the entry at serial 42 is substituted to describe 'Mineral or chemical fertilizers, nitrogenous, which are clearly not to be used as fertilizers'. In the same schedule, the entry at serial 411 is substituted to read 'Spectacles [other than corrective]'.
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GST schedule corrections revise entry descriptions for fertilizers, spectacles, and chapter references under Assam SGST notification.
Assam SGST corrigendum amends the earlier GST notification by making three schedule-level textual corrections. In Schedule I, the entry at serial 180 is clarified so that the column (2) reference to "30" is to be read as "30 or any Chapter". In Schedule III, the entry at serial 42 is substituted to describe "Mineral or chemical fertilizers, nitrogenous, which are clearly not to be used as fertilizers". In the same schedule, the entry at serial 411 is substituted to read "Spectacles [other than corrective]".
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