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Core Purpose

Two corrigenda by the Department of Revenue correcting drafting and cross-reference errors in earlier GST rate notifications for Integrated Tax and Union Territory Tax.

Detailed Summary

Issued by the Ministry of Finance, Department of Revenue, New Delhi, 5th January 2024 (F. No. 190354/223/2023-TRU, signed by Nitish Karnatak, Under Secretary), the first corrigendum, G.S.R. 28(E), corrects Notification No. 01/2024-Integrated Tax (Rate) dated 3rd January 2024 (originally G.S.R. 11(E), dated 3rd January 2024), amending line 19 to read '5' instead of '2.5', and correcting lines 27-31 so that the reference to the principal notification is to No. 1/2017-Integrated Tax (Rate) dated 28th June 2017 (G.S.R. 666(E)), as last amended by Notification No. 20/2023-Integrated Tax (Rate) dated 19th October 2023 (G.S.R. 775(E)), rather than the erroneously cited Central Tax (Rate) notification (G.S.R. 673(E)). The second corrigendum, G.S.R. 29(E), corrects Notification No. 01/2024-Union Territory Tax (Rate) dated 3rd January 2024 (originally G.S.R. 12(E)), amending lines 39-43 so that the reference to the principal notification is to No. 1/2017-Union Territory Tax (Rate) dated 28th June 2017 (G.S.R. 710(E)), as last amended by Notification No. 17/2023-Union Territory Tax (Rate) dated 19th October 2023 (G.S.R. 776(E)), rather than the erroneously cited Central Tax (Rate) notification.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-05012024-251187 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 25] NEW DELHI, FRIDAY, JANUARY 5, 2024/PAUSHA 15, 1945 MINISTRY OF FINANCE (Department of Revenue) CORRIGENDUM New Delhi, the 5th January, 2024 G.S.R. 28(E).—In the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 01/2024-Integrated Tax (Rate), dated the 3rd January, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 11(E), dated the 3rd January, 2024, at the page number 3, namely:- (i) in line 19, for "2.5", read “5”; (ii) in line 27 to line 31, for “The principal notification No.1/2017-Central Tax (Rate), dated the 28th June, 2017 was 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 and was last amended by notification No. 20/2023 – Central Tax (Rate), dated the 19th October, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 775(E), dated the 19th October, 2023.", read "The principal notification No.1/2017-Integrated Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666(E), dated the 28th June, 2017 and was last amended by notification No. 20/2023 – Integrated Tax (Rate), dated the 19th October, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 775(E), dated the 19th October, 2023.". [F. No. 190354/223/2023-TRU] NITISH KARNATAK, Under Secy. CORRIGENDUM New Delhi, the 5th January, 2024 G.S.R. 29(E).— In the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 01/2024-Union Territory Tax (Rate), dated the 3rd January, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 12(E), dated the 3rd January, 2024, at the page number 4, in line 39 to line 43, for "The principal notification No.1/2017-Central Tax (Rate), dated the 28th June, 2017 was 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 and was last amended by notification No. 17/2023 – Central Tax (Rate), dated the 19th October, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 776(E), dated the 19th October, 2023.”, read “The principal notification No.1/2017-Union Territory Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 710(E), dated the 28th June, 2017 and was last amended by notification No. 17/2023 – Union Territory Tax (Rate), dated the 19th October, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 776(E), dated the 19th October, 2023.”." [F. No. 190354/223/2023-TRU] NITISH KARNATAK, Under Secy.

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