Important Keyword: GST corrigendum India, notification 01/2017 correction, GST rate clarification India, CGST corrigendum explanation,
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[F.No.354/117/2017-TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 30th June, 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,-
- at page 247, in line 7, for “30” read “30 or any Chapter”;
- at page 272, in line 10, omit the words “other than those”;
- at page 290, in line 11, omit the words “goggles and the like, corrective, protective or other”.
(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 to the original GST rate notification.
It fixes drafting and wording errors.
Q2: Does it change GST rates?
Answer: No.
It only corrects wording, not rates.
Q3: Why was it issued so quickly?
Answer: To fix errors immediately.
GST rollout required accuracy.
Q4: Is corrigendum legally binding?
Answer: Yes.
It becomes part of original notification.
Q5: What is major correction?
Answer: Expansion from “30” to “30 or any Chapter”.
It broadens applicability.
Q6: Should businesses follow corrigendum?
Answer: Absolutely.
Ignoring it may lead to wrong compliance.
Q7: Does it apply retrospectively?
Answer: Yes.
It corrects original notification.
Q8: Can corrigendum affect tax liability?
Answer: Yes.
Interpretation changes can impact tax.
Q9: How to stay updated?
Answer: Follow GST notifications regularly.
Or consult experts.
Q10: Is this still relevant today?
Answer: Yes.
It remains 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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