Notification No. 04/2017 corrigendum 1
Date: June 30, 2017
Subject: Correction relating to nature of supply under reverse charge.
Description:
Summary:
This corrigendum corrects the reference from “intra-State” to “inter-State” supply in Notification No. 4/2017, aligning the notification correctly with the IGST framework. The correction removes interpretational inconsistency and ensures legal validity of reverse charge levy.
Issued for earlier notification?
Yes — corrigendum to Notification No. 4/2017–IGST (Rate).