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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 - 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,-
- at page 75, in line 20, for “30” read “30 or any Chapter”;
- at page 99, in line 33, omit the words “other than those”;
- at page 117, in line 5, 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 — Integrated Tax (Rate)
Q1: What is this corrigendum about?
Answer: It corrects errors in Notification 01/2017.
It updates wording and removes ambiguity without changing GST rates.
Q2: Does it change GST rates?
Answer: No.
It only corrects text and classification.
Q3: When was it issued?
Answer: 30 June 2017.
Just before GST implementation.
Q4: Is it legally binding?
Answer: Yes.
It becomes part of the original notification.
Q5: Why is corrigendum important?
Answer: It affects interpretation.
Even small wording changes impact classification.
Q6: Should businesses update systems?
Answer: Yes if classification changes.
Otherwise compliance risk exists.
Q7: Does it apply retrospectively?
Answer: Yes.
It corrects original notification from beginning.
Q8: What type of corrections were made?
Answer: Textual corrections.
Includes removal and replacement of words.
Q9: Who should care about this?
Answer: Tax professionals and businesses.
Especially those handling classification.
Q10: Is corrigendum common in GST?
Answer: Yes.
Many early GST notifications had corrections.
Q11: How to track such changes?
Answer: Follow CBIC updates.
Also rely on professional advice.
Q12: Can corrigendum affect tax disputes?
Answer: Yes.
Courts consider corrected version.
Download PDF: Corrigendum to Notification No. 01/2017 — Integrated Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
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