Important Keyword: GST branded goods exemption India, corrigendum GST pulses exemption, GST unit container rule, notification 02/2017 correction India,
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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. 02/2017 - Central 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.2/2017-Central 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. 674(E), dated the 28th June, 2017,-
- at page 315, in line 37, for “Dried leguminous vegetables, shelled, whether or not skinned or split”, read “Dried leguminous vegetables, shelled, whether or not skinned or split [other than put up in unit container and bearing a registered brand name]”;
- at page 319, in line 17, omit “[proposed GST Nil]”.
(Mohit Tewari)
Under Secretary to the
Government of India
📚 Frequently Asked Questions (FAQs): Corrigendum to Notification No. 02/2017 – Central Tax (Rate)
Q1: What is corrigendum to Notification 02/2017?
Answer: It is a correction issued by government.
It clarifies exemption conditions for goods.
Q2: What is the main change?
Answer: Branded goods excluded from exemption.
Only unbranded goods remain exempt.
Q3: What is a unit container?
Answer: Pre-packed goods ready for sale.
Usually sold in fixed quantity.
Q4: Are all food items exempt?
Answer: No.
Only specific unbranded items are exempt.
Q5: Are branded pulses taxable?
Answer: Yes.
If sold in unit container with brand name.
Q6: Why was this correction needed?
Answer: To remove ambiguity.
And prevent misuse of exemption.
Q7: Does this apply to small traders?
Answer: Yes.
Especially those selling packaged goods.
Q8: Is loose food always exempt?
Answer: Mostly yes.
But depends on classification.
Q9: What happens if wrongly treated as exempt?
Answer: Tax demand and penalty may arise.
Compliance is important.
Q10: Is this corrigendum still relevant?
Answer: Yes.
It forms base for GST classification.
Download PDF: Corrigendum to Notification No. 02/2017 – Central Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
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