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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 - 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,-
- at page 146, in line 44, 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 150, in line 9, omit “[proposed GST Nil]”.
(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 to Notification No. 02/2017-UTT (Rate)?
Answer: It is a correction issued on 12 July 2017 to rectify and clarify certain entries in the original exemption notification.
The corrigendum specifically modified the pulses exemption entry and removed unnecessary wording relating to unbranded honey.
Q2. Did the corrigendum introduce a new exemption?
Answer: No.
It only corrected and clarified existing exemption entries in Notification No. 02/2017.
Q3. What change was made to pulses?
Answer: The exemption was clarified to apply only where dried leguminous vegetables are not put up in a unit container and do not bear a registered brand name.
Q4. Why is this correction important?
Answer: Because it directly affects GST liability on packaged and branded pulses.
Without the correction, businesses could have interpreted the exemption too broadly.
Q5. What happened to the unbranded honey entry?
Answer: The phrase “[proposed GST Nil]” was removed from the exemption schedule.
Q6. Was the removal of "[proposed GST Nil]" a tax change?
Answer: No.
It was primarily a drafting correction intended to improve legal clarity.
Q7. Does a corrigendum have legal effect?
Answer: Yes.
A corrigendum forms part of the official notification framework and must be considered when interpreting GST law.
Q8. Should businesses review corrigenda regularly?
Answer: Absolutely.
Many GST disputes arise because businesses rely on outdated notification versions.
Q9. Does this corrigendum affect all food products?
Answer: No.
It specifically addresses the pulses exemption entry and wording relating to unbranded honey.
Q10. How can taxpayers identify whether a notification has been corrected?
Answer: By checking subsequent corrigenda, amendment notifications, and CBIC updates.
Q11. Does branding affect GST exemptions?
Answer: In many cases, yes.
Several exemptions are available only for unbranded products.
Q12. What is a registered brand name for GST purposes?
Answer: It refers to a brand or trade mark registered under applicable trademark laws and used to establish a commercial connection with goods.
Q13. Can corrigenda change tax liability?
Answer: Yes.
Even a few words added or removed can alter the scope of an exemption.
Download PDF: Corrigendum to Notification No. 02/2017 - Union Territory Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
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