This corrigendum corrects tariff references in Notification No. 1/2017 by expanding heading 8702 to include additional sub-headings. It also corrects the description relating to passenger capacity of motor vehicles. The corrigendum removes clerical and textual errors without altering the substantive levy of cess.

Issued for earlier notification?
Yes — issued as a corrigendum to Notification No. 1/2017–Compensation Cess (Rate).