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[F.No.354/117/2017-TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 27th July, 2017
Corrigendum to Notification No. 01/2017 - Central Tax (Rate)
GST: [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]
G.S.R. (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.1/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dated the 28th June, 2017,-
A. In Schedule I-2.5%,-
(i) in S. No.59, in column (3), for “1106 10 90”, read “0713”;
(ii) in S. No.61, in column (2), for “1106 10 90”, read “0713”;
B. in S.No.92,-
(a) in column (2), for “1702”, read “1702 or 1704”;
(b) in column (3), for “Palmyra sugar”, read “Palmyra sugar, mishri, batasha, bura”;
- in S.No.185,
- in column (3), for “Agarbatti”, read “Agarbatti, lobhan”;
- in S. No. 220, in column (3),-for “saima”, read “salma”;for “gotasitara”, read “gota, sitara”;for “glzal”, read “gizai”;
- in S. No. 234, in column (3), after entry (g), insert “(h) Photo voltaic cells, whether or not assembled in modules or made up into panels”;
- In Schedule II-6%,-
- in S.No.14, in column (3), after “shelled or peeled”, insert “and desiccated coconuts”;
- in S.No.16, in column (3), for “Dates”, read “Dates (soft or hard)”;
- in S.No.56, in column (3), for “serial number 1(f)”, read “serial number 1(g)”;
- in S.No.74, in column (2), for “3302”, read “3301”;
- in S.No.231, in column (3), for “heading 9208”, read “heading 9208 or 9705”;
- In Schedule III-9%,-
- in S. No. 55, in column (3), for “(Fountain pen ink and Ball pen ink)”, read “(other than Fountain pen ink and Ball pen ink)”;
- in S. No. 133, in column (3), for “Artificial fur and articles thereof”, read “Artificial fur other than articles thereof”;
- in S. No. 233, in column (3), omit “Sewing needles”;
- in S. No. 247, in column (3), for “0.12.5 mm” , read “0.15 mm”; (v) in S.No.323, in column (2), for “8522 90”, read “8422 90”;
- in S. No. 395, in column (3), for “Optical Fiber”, read “Optical Fibre Cable”;
- in S. No. 447, in column (3), omit “and other pens”;
- In Schedule-IV-14%,-
- in S. No. 158, in column (3), for “optical fibres optical fibres, bundles or cables”, read “optical fibres, optical fibre bundles or cables”;
- in S. No. 161, in column (3), for “Optical Fiber”, read “Optical Fibre Cables”;
- in S.No.215, in column (3), for “Video games consoles and Machines”, read “Video games consoles and Machines, article and accessories for billiards [9504 20 00], other games operated by coins, banknotes, i.e., casino games [9504 20 00] and others [other than board games of 9504 90 90]”
(Mohit Tewari)
Under Secretary to the
Government of India
📚 Frequently Asked Questions (FAQs): Corrigendum to Notification No. 01/2017 – Central Tax (Rate)
Q1: What is corrigendum to Notification 01/2017?
Answer: It is a correction issued by the government.
It fixes errors in GST rate notification.
Q2: How many corrigenda were issued?
Answer: Two major corrigenda.
Dated 30 June and 12 July 2017.
Q3: Does corrigendum change GST rates?
Answer: No.
It only corrects wording and classification.
Q4: What type of corrections were made?
Answer: HSN code, descriptions, and entries.
Also added missing goods.
Q5: Why is corrigendum important?
Answer: It ensures correct interpretation.
Prevents tax disputes.
Q6: What is HSN correction example?
Answer: Code 2710 changed to 2711.
This affects classification.
Q7: Were new goods added?
Answer: Yes.
Example: Bran, citrus fruits.
Q8: Does it apply retrospectively?
Answer: Yes.
It corrects original notification.
Q9: Should businesses update systems?
Answer: Yes.
ERP must reflect latest changes.
Q10: Is it relevant today?
Answer: Yes.
Still part of GST framework.
Download PDF: Corrigendum to Notification No. 01/2017 – Central Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
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