Notification No. 05/2021 corrigendum 1
Date: June 15, 2021
Subject: Correction in tariff classification in Notification No. 05/2021–Central Tax (Rate).
Description:
The corrigendum corrects a tariff item error in the table to Notification No. 05/2021 by substituting the incorrect heading with the correct one. This ensures proper classification and avoids interpretational disputes in implementation of the concessional COVID-19 relief rates.
Issued for earlier notification?
Yes — corrigendum to Notification No. 05/2021–Central Tax (Rate).
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