The Central Goods and Services Tax Act, 2017 Notification

Body Corrigendum F.No.354/117/2017-TRU Dated 27th July, 2017

In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.1/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dated the 28th June, 2017,-

(A) In Schedule I- 2.5%,-

(i) in S. No.59, in column (3), for "1106 10 90", read "0713";

(ii) in S. No.61, in column (2), for "1106 10 90", read "0713";

(iii) in S.No.92,-

(a) in column (2), for "1702", read "1702 or 1704";

(b) in column (3), for "Palmyra sugar", read "Palmyra sugar, mishri, batasha, bura";

(iv) in S.No.185, in column (3), for "Agarbatti", read "Agarbatti, lobhan";

(v) in S. No. 220, in column (3),-

(a) for "saima", read "salma";

(b) for "gotasitara", read "gota, sitara";

(c) for "glzal", read "gizai";

(vi) in S. No. 234, in column (3), after entry (g), insert

"(h) Photo voltaic cells, whether or not assembled in modules or made up into panels";

(B) In Schedule II- 6%,-

(i) in S.No.14, in column (3), after "shelled or peeled", insert "and desiccated coconuts";

(ii) in S.No.16, in column (3), for "Dates", read "Dates (soft or hard)";

(iii) in S.No.56, in column (3), for "serial number 1(f)", read "serial number 1(g)";

(iv) in S.No.74, in column (2), for "3302", read "3301";

(v) in S.No.231, in column (3), for "heading 9208", read "heading 9208 or 9705";

(C) In Schedule III- 9%,-

(i) in S. No. 55, in column (3), for "(Fountain pen ink and Ball pen ink)", read "(other than Fountain pen ink and Ball pen ink)";

(ii) in S. No. 133, in column (3), for "Artificial fur and articles thereof", read "Artificial fur other than articles thereof";

(iii) in S. No. 233, in column (3), omit "Sewing needles";

(iv) in S. No. 247, in column (3), for "0.12.5 mm" , read "0.15 mm";

(v) in S.No.323, in column (2), for "8522 90", read "8422 90";

(vi) in S. No. 395, in column (3), for "Optical Fiber", read "Optical Fibre Cable";

(vii) in S. No. 447, in column (3), omit "and other pens";

(D) In Schedule-IV- 14%,-

(i) in S. No. 158, in column (3), for "optical fibres optical fibres, bundles or cables", read "optical fibres, optical fibre bundles or cables";

(ii) in S. No. 161, in column (3), for "Optical Fiber", read "Optical Fibre Cables";

(iii) in S.No.215, in column (3), for "Video games consoles and Machines", read "Video games consoles and Machines, article and accessories for billiards [9504 20 00], other games operated by coins, banknotes, i.e., casino games [9504 20 00] and others [other than board games of 9504 90 90]".

(Mohit Tewari)

Under Secretary to the Government of India