The Ministry of Finance (Department of Revenue) has issued a set of corrigenda on September 19, 2025, making textual corrections to the GST rate and exemption notifications on services that were originally released on September 17, 2025. The corrigenda, published in the Gazette of India (Extraordinary), apply to notifications related to Central Tax (Rate), Integrated Tax (Rate) and Union Territory Tax (Rate).
According to the corrigenda, several corrections were made to avoid ambiguity and ensure consistency in the notified GST provisions. Key changes include:
- Substitution of the term "परिवहन के" with "परिवहन में" in multiple notifications to ensure accurate wording related to transport services.
- Replacement of "स्थानीय वितरण" with "स्थानीय डिलीवरी" in various schedules to clarify scope of services.
- Correction of references such as "केंद्रीय कर" to "संघ राज्य कर" (Central Tax to Union Territory Tax) where applicable.
- Rectification of numbering and typographical errors, such as "1." replaced with "(b)" and correcting misprints like "(against" to "against".
The Ministry clarified that these corrigenda do not alter the substance of the rate changes or exemptions announced on September 17, but are meant to correct typographical errors and misprints in the official notifications.
The revised and corrected notifications will be applicable along with the earlier GST changes that come into effect from September 22, 2025.
These updates come at a time when businesses and service providers across India are already in the process of updating billing systems, contracts, and compliance frameworks to align with the new GST structure. The corrigenda ensure that the wording in the law remains clear, reducing the risk of misinterpretation during implementation.
Official copy of the notification has been attached
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