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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. 02/2017 - 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.2/2017-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. 711(E), dated the 28th June, 2017,-
In the Schedule,-
- in S.No.59, in column (2), for “9”, read “7, 9 or 10”;
- in S.No.102, in column(2), for “2302”, read “2301, 2302”.
(Mohit Tewari)
Under Secretary to the
Government of India
📚 Frequently Asked Questions (FAQs): Corrigendum to Notification No. 02/2017 - Union Territory Tax (Rate)
Q1. What is the Corrigendum dated 27 July 2017?
Answer: It is a correction issued to Notification No. 02/2017-UTT (Rate) to rectify tariff classification references.
It corrected entries under S. No. 59 and S. No. 102.
Q2. Did the corrigendum introduce a new exemption?
Answer: No.
It only corrected tariff references within the existing exemption notification.
Q3. What change was made to S. No. 59?
Answer: The chapter reference was changed from "9" to "7, 9 or 10".
Q4. What change was made to S. No. 102?
Answer: The tariff heading reference was changed from "2302" to "2301, 2302".
Q5. Why are tariff headings important?
Answer: GST exemptions are often linked directly to tariff classifications.
An incorrect heading can affect exemption eligibility.
Q6. Does a corrigendum have legal force?
Answer: Yes.
It forms part of the official notification framework and must be considered when interpreting GST law.
Q7. Can a corrigendum affect GST liability?
Answer: Yes.
Even a small correction in tariff classification can influence whether a supply is exempt or taxable.
Q8. Should businesses update classification records after corrigenda?
Answer: Absolutely.
Using outdated references may lead to compliance errors.
Q9. How can businesses verify tariff classifications?
Answer: Through HSN schedules, Customs Tariff references, GST notifications, and professional classification reviews.
Q10. Why was Chapter 7 added?
Answer: The correction indicates that goods under Chapter 7 were intended to be included within the exemption coverage.
Q11. Why was heading 2301 added?
Answer: To ensure exemption coverage extended to goods falling under heading 2301 as intended.
Q12. Does the original notification remain valid?
Answer: Yes.
The corrigendum only modifies specific entries while the principal notification remains in force.
Download PDF: Corrigendum to Notification No. 02/2017 - Union Territory Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
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