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[F. No. 334/1/2017 –TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
New Delhi, the 30th June, 2017
Corrigendum to Notification No. 11/2017 - Union Territory Tax (Rate)
GST: [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
G.S.R. (E). – In the English version of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 11/2017-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. 702 (E), dated the 28th June, 2017, at page 20,- “in line 26, for “scheme of classification of services”, read “scheme of classification of services annexed to notification No. 11/2017-Central Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated 28th June, 2017, vide number G.S.R. 690(E), dated 28th June, 2017.”.
(Ruchi Bisht)
Under Secretary to the
Government of India
📚 Frequently Asked Questions (FAQs): Corrigendum to Notification No. 11/2017 - Union Territory Tax (Rate)
Q1. What is the Corrigendum to Notification No. 11/2017-UTT (Rate)?
Answer: It is an official correction issued on 30 June 2017.
The corrigendum clarifies the reference relating to the scheme of classification of services used for GST service classification purposes.
Q2. Did the corrigendum change GST rates?
Answer: No.
The corrigendum only corrected a legal reference and did not alter any GST rate, exemption, valuation provision, or tax liability.
Q3. Why was the corrigendum issued?
Answer: It was issued to remove ambiguity.
The Government wanted taxpayers to clearly understand which service classification scheme should be followed under GST.
Q4. What was the specific correction?
Answer: The corrigendum replaced a generic reference with a specific reference to the classification scheme annexed to Notification No. 11/2017-Central Tax (Rate).
Q5. Does the corrigendum affect SAC codes?
Answer: Indirectly, yes.
It confirms the classification framework under which SAC codes should be interpreted.
Q6. Is the corrigendum still relevant today?
Answer: Yes.
Although issued in 2017, it remains part of the legal history and interpretation of Notification No. 11/2017.
Q7. Do businesses need to amend past invoices?
Answer: Generally no.
Since no rate change occurred, most businesses were not required to revise invoices because of this corrigendum.
Q8. Can corrigenda have legal significance?
Answer: Absolutely.
Courts and tax authorities often consider corrigenda when interpreting notification language.
Q9. Does this corrigendum apply across India?
Answer: It applies within the UTGST framework.
However, the classification linkage connects it to the broader GST classification system.
Q10. Who should pay attention to this corrigendum?
Answer: Tax professionals, consultants, auditors, and businesses dealing with service classification.
Q11. Does it impact ITC claims?
Answer: No direct impact exists.
The corrigendum does not modify ITC provisions.
Q12. How does this affect GST compliance?
Answer: It improves classification accuracy.
Better classification generally leads to better compliance.
Download PDF: Corrigendum to Notification No. 11/2017 - Union Territory Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
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