Notification No. 02/2017 corrigendum 1
Date: July 12, 2017
Subject: Clarification on scope of exemption for certain agricultural goods.
Description:
This corrigendum clarifies that exemption for dried leguminous vegetables applies only when not put up in unit containers bearing a registered brand name. It also removes proposed rate remarks to avoid ambiguity in exemption interpretation.
02-2017-CTR-Corrigendum
Issued for earlier notification?
Yes — corrigendum to Notification No. 02/2017–Central Tax (Rate).