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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 - Union Territory 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-Union Territory 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. 710(E), dated the 28th June, 2017,-
- at page 81, in line 29, for “Coffee, whether or not roasted or decaffeinated”, read “Coffee roasted, whether or not decaffeinated”;
- at page 84 after line 12, 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]”; |
(iii)at page 86, in line 36, for “2710 19 00”, read “2711 19 00”;A
- at page 89, in line 21, for “84 or 85”, read “84, 85 or 94”;
- at page 96 after line 28, 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”; |
(vi) at page 98, in line 5, for “2202 90 10”, read “2202 99 10”;
(vii) at page 98, in line 6, for “2202 90 20”, read “2202 99 20”;
(viii) at page 98, in line 7, for “2202 90 90”, read “220299 90”;
(ix) at page 98, in line 8, for “2202 90 30”, read “2202 99 30”;
(x) at page 124, in line 37, for “2202 90 90”, read “2202 99 90”;
(xi) at page 132 after line 29, 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 - Union Territory Tax (Rate)
Q1. What is the Corrigendum dated 12 July 2017?
Answer: It is a correction issued to Notification No. 01/2017-UTGST (Rate).
The corrigendum corrected HSN codes, product descriptions, and inserted additional schedule entries.
Q2. Did the corrigendum change GST rates?
Answer: No.
The corrigendum focused primarily on classification-related corrections and not on changing GST rate slabs.
Q3. Why was the coffee entry amended?
Answer: The wording was revised to accurately reflect the intended classification of roasted coffee products.
Q4. What is Entry 103A?
Answer: Entry 103A covers bran, sharps, and certain cereal or leguminous plant residues under HSN 2302.
Q5. Why was HSN 2710 changed to 2711?
Answer: The original code was incorrect and required correction for proper tariff classification.
Q6. What are dried citrus fruits under Entry 16A?
Answer: These include dried oranges, lemons, limes, grapefruit, mandarins, and similar citrus fruits.
Q7. Why were beverage codes corrected?
Answer: Incorrect tariff headings could result in classification and reporting errors.
Q8. What is Entry 163A?
Answer: It covers road tractors for semi-trailers with engine capacity exceeding 1800 cc.
Q9. Are corrigenda legally binding?
Answer: Yes.
They become part of the notification and must be read together with it.
Q10. Should businesses update ERP systems after corrigenda?
Answer: Absolutely.
Failure to update tax masters can result in incorrect GST treatment.
Q11. How can businesses stay updated?
Answer: Follow CBIC notifications, GST Council recommendations, and official gazette publications.
Q12. Does this corrigendum still matter today?
Answer: Yes.
Historical corrections remain relevant when interpreting classification issues and past transactions.
Q13. What is the biggest compliance lesson from this corrigendum?
Answer: Never rely solely on the original notification. Always verify corrigenda and amendments.
Download PDF: Corrigendum to Notification No. 01/2017 - Union Territory Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
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