This corrigendum makes extensive corrections across Schedules I to IV, including amendments to tariff codes, product descriptions and inclusion of photovoltaic cells. The changes are clarificatory in nature and intended to remove inconsistencies noticed post-implementation.Issued for earlier notification?Yes — corrigendum to Notification No. 01/2017–Central Tax (Rate).
This corrigendum makes extensive corrections across Schedules I to IV, including amendments to tariff codes, product descriptions and inclusion of photovoltaic cells. The changes are clarificatory in nature and intended to remove inconsistencies noticed post-implementation.Issued for earlier notification?Yes — corrigendum to Notification No. 01/2017–Central Tax (Rate).
This notification amends Notification No. 5/2017–Central Tax (Rate) to provide that accumulated ITC on specified goods received on or after 1 August 2018 shall not be eligible for refund and that unutilised ITC accumulated up to July 2018 shall lapse. The amendment curtails refund claims in notified cases.Issued for earlier notification?Yes — amends Notification No. 5/2017–Central Tax (Rate).
This notification amends Notification No. 5/2017–Central Tax (Rate) to provide that accumulated ITC on specified goods received on or after 1 August 2018 shall not be eligible for refund and that unutilised ITC accumulated up to July 2018 shall lapse. The amendment curtails refund claims in notified cases.Issued for earlier notification?Yes — amends Notification No. 5/2017–Central Tax (Rate).
This notification exempts intra-State supplies of second-hand goods received from unregistered persons by registered dealers engaged in buying and selling of such goods. The exemption applies where compensation cess is paid on the margin value under Rule 32(5) of the CGST Rules. It avoids double taxation and eases compliance for second-hand goods dealers.Issued for earlier notification?Yes — issued under section 11 of the GST (Compensation to States) Act, 2017.
This notification exempts intra-State supplies of second-hand goods received from unregistered persons by registered dealers engaged in buying and selling of such goods. The exemption applies where compensation cess is paid on the margin value under Rule 32(5) of the CGST Rules. It avoids double taxation and eases compliance for second-hand goods dealers.Issued for earlier notification?Yes — issued under section 11 of the GST (Compensation to States) Act, 2017.
This notification amends Notification No. 1/2017 by revising specific rates of compensation cess on cigarettes based on length and category. The amendment increases the fixed component of cess to rationalise revenue from tobacco products. It ensures alignment with public health and revenue objectives.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification amends Notification No. 1/2017 by revising specific rates of compensation cess on cigarettes based on length and category. The amendment increases the fixed component of cess to rationalise revenue from tobacco products. It ensures alignment with public health and revenue objectives.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification extends the time limit for furnishing details of outward supplies in FORM GSTR-1 for July and August 2017. The revised filing windows are notified separately for each month. It is issued under section 37 read with section 168 to ease compliance during the transition phase.
This notification extends the time limit for furnishing details of outward supplies in FORM GSTR-1 for July and August 2017. The revised filing windows are notified separately for each month. It is issued under section 37 read with section 168 to ease compliance during the transition phase.
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.
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.
The corrigendum substitutes the reference to “paragraph 5” with “paragraphs 3.20 and 3.21” of the Foreign Trade Policy 2015–2020. The correction applies to the English version of Notification No. 16/2017–Central Tax.Effective Date: 7th July, 2017
The corrigendum substitutes the reference to “paragraph 5” with “paragraphs 3.20 and 3.21” of the Foreign Trade Policy 2015–2020. The correction applies to the English version of Notification No. 16/2017–Central Tax.Effective Date: 7th July, 2017
This corrigendum corrects certain descriptions and entries of handicraft goods mentioned in Notification No. 32/2017–Central Tax. The correction is clarificatory in nature and does not alter the substantive exemption from registration granted to handicraft suppliers.
This corrigendum corrects certain descriptions and entries of handicraft goods mentioned in Notification No. 32/2017–Central Tax. The correction is clarificatory in nature and does not alter the substantive exemption from registration granted to handicraft suppliers.
These corrigenda amend product descriptions and tariff references in the exemption schedule, including clarification on branded versus unbranded goods and correction of chapter references. The changes are clarificatory in nature and do not expand or restrict the scope of exemptions substantively.Issued for earlier notification?Yes — corrigenda to Notification No. 2/2017–IGST (Rate).
These corrigenda amend product descriptions and tariff references in the exemption schedule, including clarification on branded versus unbranded goods and correction of chapter references. The changes are clarificatory in nature and do not expand or restrict the scope of exemptions substantively.Issued for earlier notification?Yes — corrigenda to Notification No. 2/2017–IGST (Rate).
