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Core Purpose

Three corrigenda under the Ministry of Finance (Department of Revenue) correcting the term 'any property' to 'any immovable property' at serial number 5AB in Notifications No. 09/2024-Central Tax (Rate), No. 09/2024-Union Territory Tax (Rate), and No. 09/2024-Integrated Tax (Rate), all dated 8 October 2024.

Detailed Summary

The Ministry of Finance (Department of Revenue) issued three corrigenda, G.S.R. 652(E), G.S.R. 653(E) and G.S.R. 654(E), all dated 22 October 2024, correcting a common drafting error across three parallel GST rate notifications dated 8 October 2024; G.S.R. 652(E) amends Notification No. 09/2024-Central Tax (Rate) (originally G.S.R. 623(E), dated 8 October 2024, page 24), G.S.R. 653(E) amends Notification No. 09/2024-Union Territory Tax (Rate) (originally G.S.R. 624(E), dated 8 October 2024, page 25), and G.S.R. 654(E) amends Notification No. 09/2024-Integrated Tax (Rate) (originally G.S.R. 625(E), dated 8 October 2024, page 26); in each case, against serial number 5AB in the table, the words "any property" are replaced with "any immovable property"; all three corrigenda are issued under F. No. 190354/149/2024-TO (TRU-II)-Part-I CBEC and signed by Dilmil Singh Soach, Under Secretary.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-22102024-258139 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 596] NEW DELHI, TUESDAY, OCTOBER 22, 2024/ASVINA 30, 1946 MINISTRY OF FINANCE (Department of Revenue) CORRIGENDUM New Delhi, the 22nd October, 2024 G.S.R. 652(E).—In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.09/2024-Central Tax (Rate), dated the 8th October, 2024, published in the Gazette of India, 6882 GI/2024 Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 623(E), dated the 8th October, 2024, at page number 24, against serial number 5AB, in the table, in column (2) in the line 12, for "any property" read "any immovable property". [F. No. 190354/149/2024-TO (TRU-II)-Part-I CBEC] DILMIL SINGH SOACH, Under Secy. CORRIGENDUM New Delhi, the 22nd October, 2024 G.S.R. 653(E). In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.09/2024-Union Territory Tax (Rate), dated the 8th October, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 624(E), dated the 8th October, 2024, at page number 25, against serial number 5AB, in the table, in column (2) in the line 13, for "any property" read "any immovable property". [F. No. 190354/149/2024-TO (TRU-II)-Part-I CBEC] DILMIL SINGH SOACH, Under Secy. CORRIGENDUM New Delhi, the 22nd October, 2024 G.S.R. 654(E). In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 09/2024- Integrated Tax (Rate), dated the 8th October, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 625(E), dated the 8th October, 2024, at page number 26, against serial number 5AB, in the table, in column (2) in the line 19, for “any property" read "any immovable property". [F. No. 190354/149/2024-TO (TRU-II)-Part-I CBEC] DILMIL SINGH SOACH, Under Secy.

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