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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 - 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,-
- In Schedule I-2.5%,-
(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 S. No. 220, in column (3),-
- In Schedule II-6%,-
- 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-9%,-
- 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-14%,-
- 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 - Union Territory Tax (Rate)
Q1. What is the Corrigendum dated 27 July 2017?
Answer: It is a correction issued to Notification No. 01/2017-UTGST (Rate).
It revised multiple HSN codes, product descriptions, and tariff references across various GST schedules.
Q2. Did the corrigendum change GST rates?
Answer: No.
The corrigendum focused on classification and wording corrections rather than changing tax rates.
Q3. Why was HSN 0713 inserted?
Answer: It corrected the classification reference for the affected goods and aligned the notification with the intended tariff category.
Q4. What happened to Palmyra sugar?
Answer: The description was expanded to include mishri, batasha, and bura.
Q5. How did the corrigendum affect solar products?
Answer: Photovoltaic cells and modules were specifically inserted into the relevant entry, providing classification clarity.
Q6. Why were desiccated coconuts added?
Answer: To ensure they were specifically covered within the applicable GST schedule.
Q7. What change was made regarding dates?
Answer: The entry was expanded to cover both soft and hard dates.
Q8. What happened to optical fibre entries?
Answer: Several entries were revised to refer specifically to optical fibre cables and bundles.
Q9. Were gaming products affected?
Answer: Yes.
The Schedule IV entry was expanded to cover additional gaming equipment and accessories.
Q10. Are corrigenda legally binding?
Answer: Yes.
They form part of the notification and must be considered during GST interpretation.
Q11. Can incorrect HSN codes lead to notices?
Answer: Absolutely.
Classification errors are a common source of GST disputes.
Q12. Should businesses update ERP systems after corrigenda?
Answer: Yes.
Classification corrections should be reflected in tax master records immediately.
Download PDF: Corrigendum to Notification No. 01/2017 - Union Territory Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
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