GST INDIA Biz — Correction in tariff classification of hand sanitizers under Notification No. 05/2021.

Notification No. 05/2021 corrigendum 1

Date: June 15, 2021

Subject: Correction in tariff classification of hand sanitizers under Notification No. 05/2021.

Description:

This corrigendum corrects the tariff heading for hand sanitizers at Serial No. 8 in the Table by substituting “3804 94” with the correct tariff item “3808 94”. The correction is clerical in nature and does not alter the concessional IGST rate granted.

Issued for earlier notification?
Yes — it corrects Notification No. 05/2021–Integrated Tax (Rate).

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