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Corrigendum to Notification No. 01/2017 – Integrated Tax (Rate)

by Shakshi Bharti | May 14, 2024 | GST, 2017 Notifications, Integrated Tax (Rate) 2017 Notifications, Notifications | 0 comments

Important Keyword: GST, gst corrigendum 2017 igst, hsn correction gst notification, igst notification corrigendum july 2017, gst classification update,

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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 - Integrated 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-Integrated 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. 666(E), dated the 28th June, 2017,-

  • In Schedule I-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”;

  • 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-12%,-
  • 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-18%,-
  • 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-28%,-
  • 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 — Integrated Tax (Rate)

Q1: What is this corrigendum about?

Answer: It corrects HSN codes and descriptions.
It ensures proper classification under GST.

Q2: Does it change GST rates?

Answer: No directly.
But classification changes may affect rate.

Q3: Why is HSN correction important?

Answer: HSN determines GST rate.
Wrong code means wrong tax.

Q4: When was this corrigendum issued?

Answer: 12 July 2017.
Soon after GST implementation.

Q5: Is it mandatory to follow?

Answer: Yes.
It forms part of GST law.

Q6: What industries are affected?

Answer: Multiple sectors.
Especially food, machinery, and automobiles.

Q7: What is biggest change here?

Answer: HSN corrections.
They directly impact classification.

Q8: Should businesses update ERP?

Answer: Yes.
Outdated codes lead to errors.

Q9: Can this affect past transactions?

Answer: Yes.
If classification was wrong.

Q10: What is safest approach?

Answer: Always refer latest notifications.
Avoid relying on summaries.

Q11: Are such corrigendums common?

Answer: Yes.
Especially in early GST phase.

Q12: How to avoid mistakes?

Answer: Regular updates + expert advice.
Also cross-check HSN codes.

Q13: Does this apply to services?

Answer: No.
Only goods.


Download PDF: Corrigendum to Notification No. 01/2017 — Integrated Tax (Rate)


More Information: https://taxinformation.cbic.gov.in/

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