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

by Shakshi Bharti | Jun 10, 2024 | GST, 2017 Notifications, Notifications, Union Territory Tax (Rate) 2017 Notifications | 0 comments

Important Keyword: Corrigendum Notification 01/2017 UTGST, GST classification correction, HSN amendment GST, UTGST rate corrigendum July 2017, Solar GST classification, Optical fibre GST rates, GST tariff correction, Notification 01/2017 amendment, GST compliance guide, UTGST rate schedule update,

Words: 972 Read time: 5 minutes.

[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 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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