Notification No. 02/2017 corrigendum 2
Date: July 17, 2017
Subject: Correction of descriptions and tariff headings in IGST exemption schedule.
Description:
This corrigendum corrects classification details in the Schedule to Notification No. 2/2017–IT (Rate). At S. No. 59, the tariff item “9” is substituted with “7, 9 or 10”, expanding the applicable categories. At S. No. 102, tariff heading “2302” is substituted with “2301, 2302” to correct and widen product coverage. The corrections are clarificatory and apply retrospectively from the date of the original notification.
Issued for earlier notification:
Yes — corrigendum to Notification No. 2/2017–Integrated Tax (Rate), dated 28.06.2017.