Corrigendum to Notification No. 05/2021-Central Tax (Rate)
Correction in Central Tax Rate Notification (June 2021):
The Government of India issues a correction in the Central Tax Rate Notification, rectifying an error in the classification of goods.
Specific Amendment Details:
The correction pertains to Sl. No. 8 in the Table, where there was an error in column (2) regarding the classification code of certain goods.
Corrected Classification Code:
The correct classification code for the goods is updated from “3804 94” to “3808 94,” ensuring accurate identification and taxation.
Issued by the Ministry of Finance:
The rectification is officially communicated by the Ministry of Finance, Department of Revenue, through a notification.
Publication in Gazette of India:
The corrected information is published in the Gazette of India, Extraordinary, ensuring transparency and legal validity.
Role of Under Secretary:
The correction notice is signed by Rajeev Ranjan, Under Secretary to the Government of India, adding an official and authoritative touch.
Ensuring Compliance:
This correction emphasizes the government's commitment to accuracy in tax classifications, streamlining processes for businesses and ensuring compliance.