Important Keyword: GST corrigendum India, notification 01/2017 correction, GST HSN correction, GST classification errors India,
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[F.No.354/117/2017-TRU Pt.]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 12th 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,-
- at page 241, in line 15, for “Coffee, whether or not roasted or decaffeinated”, read “Coffee roasted, whether or not decaffeinated”;
- at page 243 after line 44, insert-
| “103A | 2302 | Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants [other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake]”; |
- at page 246, in line 29, for “2710 19 00”, read “2711 19 00”;
- at page 249, in line 9, for “84 or 85”, read “84, 85 or 94”;
- at page 259 after line 6, insert-
| “16A | 0805 | Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried” ; |
- at page 260, in line 27, for “2202 90 10”, read “2202 99 10”;
- at page 260, in line 28, for “2202 90 20”, read “2202 99 20”;
- at page 260, in line 29, for “2202 90 90”, read “220299 90”;
- at page 260, in line 31, for “2202 90 30”, read “2202 99 30”;
- at page 293, in line 13, for “2202 90 90”, read “2202 99 90”;
- at page 301 after line 41, insert-
| “163A | 8701 | Road tractors for semi-trailers of engine capacity more than 1800 cc”. |
(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 in GST?
Answer: It is a correction issued after a notification.
It fixes errors in GST laws or schedules to ensure accurate implementation.
Q2: Does corrigendum change GST rates?
Answer: No, usually it does not change rates.
It corrects classification, wording, or codes affecting application.
Q3: Why is Notification 01/2017 important?
Answer: It defines GST rates on goods.
All product taxation depends on this notification.
Q4: What was corrected in this corrigendum?
Answer: HSN codes, product descriptions, and entries.
Also added missing goods like solar panels.
Q5: Is corrigendum legally binding?
Answer: Yes, fully binding.
It becomes part of original notification.
Q6: Should businesses follow corrigendum?
Answer: Yes, absolutely.
Ignoring it can lead to wrong tax application.
Q7: What is HSN code correction example?
Answer: Code 1106 changed to 0713.
This affects classification and GST rate.
Q8: Does it affect ITC?
Answer: Yes indirectly.
Wrong classification impacts ITC eligibility.
Q9: Are new goods added?
Answer: Yes.
Example: Solar photovoltaic cells.
Q10: Does it apply retrospectively?
Answer: Yes.
It corrects original notification from start.
Download PDF: Corrigendum to Notification No. 01/2017 – Central Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
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