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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).

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