The Ministry of Finance (Department of Revenue) issued Corrigendum’s dated September 19, 2025, has corrected several typographical and clerical errors present in the GST rate and notifications dated September 17, 2025. The corrections, aimed at ensuring clarity and legal precision, pertain to multiple notifications covering Integrated GST (IGST), Union Territory Tax (UT), and Central GST (CGST). The specific amendments are as follows:
- Notification No. 15/2025- Integrated Tax (Rate): Published vide G.S.R. 664(E), this notification saw two corrections. On page 18, line 10, the phrase “पररिहन के” has been replaced with “पररिहन में”. Furthermore, on page 23, lines 1 and 3, the term “स्थानीय वितरण” has been substituted with the correct term “स्थानीय डिलिवरी” (Local Body Tax). In the English version (G.S.R. 693(E)), a formatting error on page 27, line 25 was corrected by replacing “1.” with “(b)”.
- Notification No. 15/2025- Union Territory Tax (Rate): Published vide G.S.R. 665(E), corrections were made to this notification as well. On page 33, line 24, “पररिहन के” was replaced with “पररिहन में”, and on page 41, line 25, “केंद्रीय कर” was corrected to “संघ राज्य कर” (Union Territory Tax). The corresponding English corrigendum (G.S.R. 695(E)) rectified a bracket error on page 44, line 20 by changing “(against” to “against”, and on page 50, line 16, “central tax” was replaced with “union territory tax”.
- Notification No. 16/2025- Central Tax (Rate): For the notification published vide G.S.R. 666(E), the term “स्थानीय वितरण” was found to be incorrect on multiple instances on page 52 (lines 4, 5, 36, and 37) and has been replaced with the accurate term “स्थानीय डिलिवरी”.
- Notification No. 16/2025- Integrated Tax (Rate): Published vide G.S.R. 667(E), this notification required a similar correction on page 55, lines 8, 9, 41, and 42, where “स्थानीय वितरण” was changed to “स्थानीय डिलिवरी”.
- Notification No. 16/2025- Union Territory Tax (Rate): The notification under G.S.R. 668(E) had the term “स्थानीय वितरण” on page 58 (lines 19 & 20) and page 60 (lines 4 & 5) rectified to “स्थानीय डिलिवरी”.
- Notification No. 17/2025- Union Territory Tax (Rate): Finally, a reference error in the notification published vide G.S.R. 671(E) was corrected. On page 65, line 24, the incorrect “उप-खंड (v)” has been replaced with the correct “उप-खंड (vi)”.
All corrections were issued under File No. 190341/188/2025. This exercise underscores the government’s effort to maintain accuracy in its tax-related legal documents.
The Notifications can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/09/Corrigenda-to-Notifications-dated-17.09.2025-pertaining-to-GST-rates-and-exemptions-on-Services.pdf
