This corrigendum corrects an error in Notification No. 01/2024–Integrated Tax (Rate) by revising the IGST rate mentioned at the relevant line from 2.5% to 5%. It also corrects the reference to the principal notification by replacing an incorrect mention of Central Tax notification with the correct Integrated Tax notification details. The corrections are clarificatory in nature and ensure accurate application of the amended rate notification.

Issued for earlier notification?
Yes — it corrects Notification No. 01/2024–Integrated Tax (Rate).