GST rate schedule corrigendum revises Assam SGST entry descriptions in lower-rate and taxable schedules. GST rate schedules under the Assam SGST notification are corrected by way of corrigendum. In Schedule I, serial 180 is amended so that '30' is to be read as '30 or any Chapter', revising the scope of the relevant classified entry. In Schedule III, serial 42 is substituted to cover mineral or chemical fertilizers, nitrogenous, clearly not to be used as fertilizers, and serial 411 is substituted to cover spectacles other than corrective.
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Provisions expressly mentioned in the judgment/order text.
GST rate schedule corrigendum revises Assam SGST entry descriptions in lower-rate and taxable schedules.
GST rate schedules under the Assam SGST notification are corrected by way of corrigendum. In Schedule I, serial 180 is amended so that "30" is to be read as "30 or any Chapter", revising the scope of the relevant classified entry. In Schedule III, serial 42 is substituted to cover mineral or chemical fertilizers, nitrogenous, clearly not to be used as fertilizers, and serial 411 is substituted to cover spectacles other than corrective.
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