Corrigendum to Notification No. 05/2021

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Corrigendum to Notification No. 05/2021 - Union Territory Tax (Rate)

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (i)]

G.S.R. …(E). - In the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 05/2021-Union Territory Tax (Rate), dated the 14^th June, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 407(E), dated the 14^th June, 2021, on page 12, in the Table, against Sl. No. 8, in column (2), for “3804 94”, read “3808 94”.

(Rajeev Ranjan)
Under Secretary to the Government of India

📚 Frequently Asked Questions (FAQs): Corrigendum to Notification No. 05/2021 - Union Territory Tax (Rate)

Q1️⃣: What is the Corrigendum to Notification No. 05/2021 – Union Territory Tax (Rate)? 🧾

Answer:
This corrigendum, dated 15th June 2021, was issued to correct an error in HSN code classification under the original Notification No. 05/2021 – UTGST (Rate) related to COVID-19 relief items.
Specifically, it replaced the incorrect code “3804 94” with “3808 94” for hand sanitizers.
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Q2️⃣: Why was this corrigendum issued? ⚙️

Answer:
The corrigendum was necessary because the earlier HSN Code (3804 94) was incorrect for hand sanitizers.
The correct code 3808 94 falls under “Disinfectants and similar products”, which accurately classifies hand sanitizers under the GST tariff structure.
(Focus Keywords: Notification No. 05/2021 – Union Territory Tax (Rate), corrigendum GST 2021)

Q3️⃣: What does HSN Code 3808 94 represent? 🧴

Answer:
HSN Code 3808 94 refers to “Disinfectants and germicidal preparations”, which includes hand sanitizers, antiseptic liquids, and hygiene sprays.
This classification ensures that COVID-19 disinfectant products are taxed uniformly under GST.
For HSN-based compliance, visit GST Compliance Services.

Q4️⃣: What was the incorrect HSN code mentioned earlier? ❌

Answer:
In the original notification (No. 05/2021 – UTGST Rate, dated 14th June 2021), the HSN code for hand sanitizers was mistakenly listed as “3804 94”, which does not correspond to disinfectant products.
This corrigendum corrected it to “3808 94” for accuracy and consistency.

Q5️⃣: Does this corrigendum affect the GST rate on hand sanitizers? 💰

Answer:
No, the corrigendum only corrects the HSN code, not the applicable GST rate.
The concessional GST rate for hand sanitizers remains at 2.5% (UTGST) or 5% total (CGST + UTGST) as per Notification No. 05/2021.

Q6️⃣: How does this correction impact COVID-19 relief suppliers and manufacturers? 🏭

Answer:
✅ Ensures correct HSN usage in GST invoices and returns.
✅ Prevents classification disputes during audits.
✅ Provides tax clarity to manufacturers and distributors of hand sanitizers and disinfectants.
✅ Promotes seamless compliance under UTGST.
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Q7️⃣: What is the connection between Notification No. 05/2021 and this corrigendum? 🔗

Answer:
The corrigendum directly amends Notification No. 05/2021 – UTGST (Rate), which provided GST concessions on COVID-19 medical supplies like oxygen, ventilators, and sanitizers.
The correction ensures that the reduced GST rate of 2.5% applies correctly under the right HSN classification.
(Focus Keywords: Notification No. 05/2021 – Union Territory Tax (Rate), corrigendum hand sanitizer HSN)

Q8️⃣: Who issued the corrigendum and under what authority? 🏛️

Answer:
The corrigendum was issued by the Department of Revenue, Ministry of Finance, under the authority of the Union Territory Goods and Services Tax Act, 2017.
It was signed by Rajeev Ranjan, Under Secretary to the Government of India, and published in the Gazette of India (Extraordinary).

Q9️⃣: What other products were affected by Notification No. 05/2021 besides hand sanitizers? 💉

Answer:
Notification No. 05/2021 also included concessional GST rates on:
Medical-grade oxygen 🫁
Tocilizumab and Amphotericin B (nil rate)
Remdesivir 💊
Oxygen concentrators
Ventilators and BiPAP machines
COVID-19 testing and diagnostic kits
Ambulances 🚑
The corrigendum only modified the HSN code for hand sanitizers (Sl. No. 8).

Q🔟: Where can taxpayers verify corrigenda or GST notifications online? 🌐

Answer:
Taxpayers can verify all GST notifications and corrigenda through:
✅ CBIC’s official website (www.cbic.gov.in)
✅ Gazette of India publications
✅ Professional platforms like Finodha.in offering:
🧾 GST Return Filing
💼 Online GST Registration
📊 Private Limited Compliance
💻 Digital Signature Certificate (DSC)