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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 - Integrated 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-Integrated 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. 667(E), dated the 28th June, 2017,-
- at page 141, 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 145, 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 — Integrated Tax (Rate)
Q1: What is this corrigendum?
Answer: It is a correction to Notification 02/2017.
It clarifies exemption conditions.
Q2: Does it change GST law?
Answer: Not fundamentally.
It corrects interpretation.
Q3: What is the biggest change?
Answer: Branding condition added.
Applies to dried legumes.
Q4: Are pulses exempt now?
Answer: Partially.
Only unbranded and unpackaged pulses are exempt.
Q5: What about branded dal?
Answer: Taxable.
Usually falls under 5% GST.
Q6: Why was “[proposed GST Nil]” removed?
Answer: To avoid confusion.
It was not legally relevant.
Q7: Is corrigendum mandatory to follow?
Answer: Yes.
It has legal effect.
Q8: Does it apply from beginning?
Answer: Yes, generally clarificatory.
Applies retrospectively in interpretation.
Q9: What if wrong tax applied earlier?
Answer: Correction needed.
May involve interest.
Q10: Does it impact ITC?
Answer: Yes indirectly.
Taxable goods allow ITC, exempt do not.
Q11: Is packaging important?
Answer: Very important.
Unit container affects GST.
Q12: Can exemption be chosen?
Answer: No.
Must follow legal conditions.
Download PDF: Corrigendum to Notification No. 02/2017 — Integrated Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
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