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Table of Contents
[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 - 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 87, in line 15, for “30” read “30 or any Chapter”;
- at page 108, in line 54, omit the words “other than those”;
- at page 122, in line 22, 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 - Union Territory Tax (Rate)
Q1. What is the Corrigendum to Notification No. 01/2017-UTGST (Rate)?
Answer: It is an official correction issued on 30 June 2017.
The corrigendum rectified certain drafting errors in the original Notification No. 01/2017-UTGST (Rate) without changing the overall GST rate structure.
Q2. Did the corrigendum change GST rates?
Answer: No.
The corrigendum only corrected wording and classification-related text. It did not alter any GST rate slabs.
Q3. Why are corrigenda important?
Answer: Corrigenda clarify legal intent.
Even minor wording errors can lead to classification disputes, tax demands, and compliance issues.
Q4. How many corrections were made?
Answer: Three corrections were made.
Each correction addressed specific wording in the original notification.
Q5. What was the first correction?
Answer: The corrigendum replaced "30" with "30 or any Chapter."
This expanded the intended scope of the relevant entry.
Q6. What happened in the second correction?
Answer: The words "other than those" were omitted.
This removed restrictive wording that could cause confusion.
Q7. What happened in the third correction?
Answer: Certain words relating to goggles were omitted.
The correction improved classification clarity.
Q8. Does a corrigendum have legal effect?
Answer: Yes.
A corrigendum becomes part of the notification and must be read together with it.
Q9. Can businesses ignore corrigenda?
Answer: No.
Ignoring corrigenda may result in incorrect interpretation and compliance errors.
Q10. Who should review corrigenda?
Answer: GST practitioners, tax consultants, manufacturers, importers, traders, and finance teams should review them.
Q11. Does every GST notification have a corrigendum?
Answer: No.
Corrigenda are issued only when corrections become necessary.
Q12. Where are corrigenda published?
Answer: They are published in the Official Gazette and released through Government notifications.
Download PDF: Corrigendum to Notification No. 01/2017 - Union Territory Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
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